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Local Tax Code Information

The Postal Service™ collects appropriate federal, state and, in some cases, local taxes directly from the pay of our employees who are subject to these deductions. Based on agreements between individual local taxation authorities and the United States Treasury Department, the Postal Service collects a number of occupational license taxes, city and/or county income taxes and license fees, revenue taxes, senior citizen taxes, mental health taxes, residence taxes, or, in some locations, two of these taxes. This updated Local Tax Code (LTC) listing adds and deletes a number of tax collection locations and indicates the type(s) of taxes collected directly from our employees via payroll deduction procedures.

Some of the taxes shown here are automatically deducted from the salaries of Postal Service employees who live or work within the geographic boundaries of specific taxing authorities. However, most of these taxes have not been established as automatic deductions. If you are subject to any of these local taxes, you must be proactive and complete and submit the proper taxation paperwork. Frequent contact between the Postal Service, the Department of the Treasury, the Internal Revenue Service, and these taxing authorities indicates that many employees are not having the appropriate amounts withheld from their pay. You are reminded that, as a Postal Service employee, you are personally responsible for ensuring that the correct local taxes are deducted from your pay.

All Postal Service employees are bound by the materials contained within the Code of Ethics, Principles of Ethical Conduct for Government Officers and Employees. This includes Principle 12 which states: "An employee shall satisfy in good faith their obligations as citizens, including all just financial obligations, especially those - such as federal, state, or local taxes - that are imposed by law."

If you live or work in a locality that is subject to one (or more) of the taxes listed here and the correct deduction(s) is not being assessed from your pay, you should immediately complete a PS Form 4, Employee's City or County Withholding Certificate. After completing this form, forward it to the following address:

PO BOX 970400
GREENSBORO, NC 27497-0400

Direct all questions concerning these local taxes to the HR Shared Service Center at Greensboro. Call 877-477-3273, and select option 5.

State and City
or County
Type of Tax Local Tax Code
Bessemer Occupational Tax 081
Birmingham Occupational Tax 084
Gasden Occupational Tax 094
Jefferson County Occupational Tax 085
Macon County Occupational Tax 096
Aurora Occupational Tax 495
Denver Occupational Tax 294
Wilmington City Income Tax 903
Allen County County Income Tax 007
Bowling Green City Income Tax 215
State and City
or County
Type of Tax Local Tax Code
Boone County 1. Occupational Tax
2. Senior Citizen & Mental Health Tax
Covington City Income Tax 252
Florence City Income Tax 836
Frankfort City Income Tax 292
Kenton County Occupational Tax 435
Lexington City/Fayette County City/County Income Tax 525
Louisville City/Jefferson County City/County Income Tax 546
Madison County County Income Tax 547
Owensboro City Income Tax 201
Richmond City Income Tax 735
Battle Creek City Income Tax 063
Detroit City Income Tax 315
Flint City Income Tax 357
Grand Rapids City Income Tax 378
Lansing City Income Tax 483
Pontiac City Income Tax 693
Saginaw City Income Tax 756
Kansas City City Income Tax 420
St. Louis City Income Tax 819
New York
New York City City Income Tax 588
Akron City Income Tax 021
Brecksville City Income Tax 105
Brook Park City Income Tax 106
Canton City Income Tax 126
Cincinnati City Income Tax 168
Cleveland City Income Tax 189
Columbus City Income Tax 231
Dayton City Income Tax 273
Fairview Park City Income Tax 274
Heath City Income Tax 399
Kettering City Income Tax 441
Mansfield City Income Tax 567
Newark City Income Tax 698
Oberlin City Income Tax 609
Sharonville City Income Tax 785
Springfield City Income Tax 798
Toledo City Income Tax 840
Whitehall City Income Tax 861
Youngstown City Income Tax 924
Bethlehem City Income Tax 335
Erie 1. City Income Tax
2. Emergency & Municipal Services (EMS) Tax
Greene Township City Income Tax 375
Hanover Township 1. City Income Tax
2. EMS Tax
State and City
or County
Type of Tax Local Tax Code
Harrisburg 1. City Income Tax
2. EMS Tax
Horsham Township City Income Tax 354
Lancaster City Income Tax 462
Lancaster County EMS Tax
(County EMS Tax depends upon Post Office of assignment.)
Marshall Township EMS Tax 555
Middletown City Income Tax 388
Philadelphia City Income Tax 651
Pittsburgh 1. City Income Tax
2. EMS Tax
Reading 1. City Income Tax
2. EMS Tax
State and City
or County
Type of Tax Local Tax Code
Scranton 1. City Income Tax
2. EMS Tax
Sunbury/Greg Township (includes Allenwood) City Income Tax 320
Tinicum Township 1. City Income Tax
2. EMS Tax
Warminster Township 1. City Income Tax
2. EMS Tax
Wilkes-Barre 1. City Income Tax
2. EMS Tax
York City Income Tax 492
West Virginia
Charleston City Service Tax 899
Huntington City Service Tax 900

— Payroll Accounting,
Finance, 10-26-06

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