Earned income taxes are collected by the Westmoreland County Tax Collection District.
Berkheimer Tax Innovations is the earned income tax collection agency for the District.
Currently, this is a one percent (1%) tax on "Taxable" income which is shared evenly between the Municipality and Franklin Regional School District.
Effective January 1, 2022, the Earned Income Tax rate will increase to one and two-tenths percent (1.20%) on all "Taxable" income. Of this total, one percent (1%) will be collected by the Municipality. The school district's share of the taxes will not change.
Ordinance No. 1038-21: Revised Earned Income Tax Ordinance
Earned Income Tax Ordinance
AMENDMENTS to Earned Income Tax Ordinance
All residents are subject to the tax and must remit quarterly payments as follows:
- First Quarter (Jan - March) due April 30th
- Second Quarter (April - June) due July 31st
- Third Quarter (July - Sept) due October 31st
- Fourth Quarter (Oct - Dec) due December 31st
Penalties & Interest
Penalty and interest will be assessed if taxes are not paid quarterly. All employers are required to withhold and remit this tax for their employees.
A final tax return is required to be filed by April 15th of the following year. A penalty of 6% and interest of 0.50% per month will be assessed on unpaid balances - enforced after April 15th.
The Westmoreland County Tax Collection District has a Tax Appeal Officer who will hear and decide on earned income tax issues. Appeals can be filed at
Westmoreland Tax Collection District
c/o Mt. Pleasant Township
P.O. Box 158
Mammoth, PA 15664