Using the following example: if employees work full time in the City of Pittsburgh and all employees earn $12,000 or more, the employer is required to withhold the pro-rata share of the tax by dividing $52 by the number of payroll periods established by the employer for the calendar year. The $52 tax would be collected at $1 per week for taxpayers paid weekly or at $4.33 per month for taxpayers paid monthly. When calculating the pro-rata chare, employers are required to round down to the nearest one-hundredth of a dollar.
The employer should remit the LST quarterly. The LST form is provided by the Municipality of Murrysville. The tax should be paid the month following the end of each quarter.LST Employer Quarterly Remittance Forms