NOTICE
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:
HR SHARED SERVICE CENTER
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
|
Alabama
|
Bessemer
|
Occupational Tax
|
081
|
Birmingham
|
Occupational Tax
|
084
|
Gasden
|
Occupational Tax
|
094
|
Jefferson County
|
Occupational Tax
|
085
|
Macon County
|
Occupational Tax
|
096
|
Colorado
|
Aurora
|
Occupational Tax
|
495
|
Denver
|
Occupational Tax
|
294
|
Delaware
|
Wilmington
|
City Income Tax
|
903
|
Indiana
|
Allen County
|
County Income Tax
|
007
|
Kentucky
|
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
|
015
016
|
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
|
Michigan
|
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
|
Missouri
|
Kansas City
|
City Income Tax
|
420
|
St. Louis
|
City Income Tax
|
819
|
New York
|
New York City
|
City Income Tax
|
588
|
Ohio
|
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
|
Pennsylvania
|
Bethlehem
|
City Income Tax
|
335
|
Erie
|
1. City Income Tax
2. Emergency &
Municipal Services
(EMS) Tax
|
336
337
|
Greene Township
|
City Income Tax
|
375
|
Hanover Township
|
1. City Income Tax
2. EMS Tax
|
342
343
|
State and City
or County
|
Type of Tax
|
Local
Tax
Code
|
Harrisburg
|
1. City Income Tax
2. EMS Tax
|
385
386
|
Horsham Township
|
City Income Tax
|
354
|
Lancaster
|
City Income Tax
|
462
|
Lancaster
|
County EMS Tax
(County EMS Tax
depends upon Post
Office of assignment.)
|
463
464
465
|
Marshall Township
|
EMS Tax
|
555
|
Middletown
|
City Income Tax
|
388
|
Philadelphia
|
City Income Tax
|
651
|
Pittsburgh
|
1. City Income Tax
2. EMS Tax
|
672
673
|
Reading
|
1. City Income Tax
2. EMS Tax
|
714
715
|
State and City
or County
|
Type of Tax
|
Local
Tax
Code
|
Scranton
|
1. City Income Tax
2. EMS Tax
|
777
778
|
Sunbury/Greg
Township (includes
Allenwood)
|
City Income Tax
|
320
|
Tinicum Township
|
1. City Income Tax
2. EMS Tax
|
779
780
|
Warminster Township
|
1. City Income Tax
2. EMS Tax
|
856
855
|
Wilkes-Barre
|
1. City Income Tax
2. EMS Tax
|
882
883
|
York
|
City Income Tax
|
492
|
West Virginia
|
Charleston
|
City Service Tax
|
899
|
Huntington
|
City Service Tax
|
900
|
— Payroll Accounting,
Finance, 10-26-06
|