Local Tax Register
The official source of withholding information for employers is the Local Tax Register, which is maintained by the Governor’s Center for Local Government Services. The Register lists each taxing jurisdiction’s earned income tax and emergency and municipal services (the former occupational privilege tax) rates and tax collector. The Register also includes tax rates for all county, municipal and school district taxes.
The Local Tax Register also includes an Address Search function which provides the municipal and school district tax rates for both home and work location addresses.
Access the Municipal Tax Rates
To require employer withholding of a new EMST or EIT rate on January 1, municipalities and school districts must notify DCED by December 1. To require employer withholding of a new EMST or EIT rate on July 1, municipalities school districts must notify DCED by June 1. The table below illustrates Tax Register deadlines under Act 1 of 1st Special Session 2006.
| Tax Information Forms | EIT/EMST | |||
| Municipal | School | Municipal | School | |
| Notification to Governor’s Center | January 15 | July 15 | December 1 | June 1 |
| Released on Register | Continuously | Continuously | December 15 | June 15 |
| Effective Date | NA | NA | January 1 | |
New Tax Register Timing under Act 1 of 1st Special Session of 2006
FAQs for Using the Local Tax Register - Includes answers to questions about using the Local Tax register
Act 1 Tax Register Changes. Act 1 of 1st Special Session 2006 statutorily created two Tax Registers, the Official Register and the Real-time Register, and two new release dates that synchronize the official release dates of the Register with municipal and school tax years. The changes are also intended to provide sufficient lead time for employers to adjust their payroll systems when changes are made to the rate of an EIT or EMST.
The Official Register will be released on December 15 for taxes which must be withheld on and after January 1, and on June 15 for taxes which must be withheld on and after July 1 of each year. Employers are only required to withhold taxes that are released on the Official Register on December 15 or June 15. At the same time, there will still be a Real-time Register that DCED will continually update as information is received. Employers are permitted, but not required, to withhold based on the information in the Real-time Register.