Local Tax Code Information

The Postal Service™ collects appropriate federal, state, and in some cases, local taxes directly from the pay of its employees who are subject to these deductions. Based on agreements between individual local taxing authorities and the U.S. Department of the Treasury, the Postal Service collects a number of city and county income taxes, occupational taxes, mental health taxes, residence taxes, local service taxes, and in some locations, more than one of these taxes.

The local taxes listed in the table are the taxes for which there are agreements between the taxing authorities and the U.S. Department of the Treasury. Some of these taxes are automatically deducted from the salaries of Postal Service employees who work within the geographic boundaries of the specific taxing authorities. However, most of these taxes are not automatic deductions. If you are subject to any of these local taxes, you must be proactive and submit a completed PS Form 4, Employee’s City or County Withholding Certificate, to the HR Shared Service Center (HRSSC). As a Postal Service employee, you are personally responsible for ensuring correct local taxes are deducted from your pay. If you have any questions regarding your tax liability or responsibility, contact your local taxing authority.

In addition to the taxes listed in the following table, there are other local taxes for which there are no agreements between the individual local taxing authorities and the U.S. Department of the Treasury. Employees must make their own payments to these taxing authorities. The Postal Service will not collect local taxes for a taxing entity that has not established an agreement with the U.S. Department of the Treasury.

We remind all Postal Service employees that they 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: “Employees shall satisfy in good faith their obligations as citizens, including all just financial obligations, especially those — such as federal, state, and 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 in the table and the correct deduction(s) is not being withheld from your pay, you can immediately complete a PS Form 4, Employee’s City or County Withholding Certificate. After completing this form, mail it to the following address:

HR Shared Services Center
PO Box 970400
Greensboro, NC 27497-0400

Direct all questions concerning these local taxes to the HRSSC by phone at 877-477-3273, option 5 (Federal Relay Service: 800-877-8339).

 

State and City or County

Type of Tax

Local
Tax Code

Alabama

Bessemer

Occupational Tax

081

Birmingham

Occupational Tax

084

Gadsden

Occupational Tax

094

Macon County

Occupational Tax

096

Colorado

Aurora

Occupational Tax

495

Denver

Occupational Tax

294

Delaware

Wilmington

City Income Tax

903

Kentucky

Bowling Green

Occupational Tax

215

Boone County

1. Ordinance Tax

2. Mental Health Tax

015

016

Covington

City Income Tax

252

Florence

Occupational Tax

836

Frankfort

Occupational Tax

292

Kenton County

Occupational Tax

435

Lexington-Fayette Urban County Gov

Occupational Tax

525

Louisville Metro Area/Jefferson County

Occupational Tax

546

Madison County

County Income Tax

547

Owensboro

Occupational Tax

201

Richmond

Occupational 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 Township

City Income Tax

335

Erie

1. City Income Tax

2. Local Services Tax

336

337

Greene Township

City Income Tax

375

Hanover Township

1. City Income Tax

2. Local Services Tax

343

342

Harrisburg

1. City Income Tax

2. Local Services Tax

385

386

Horsham Township

1. City Income Tax

2. Local Services Tax

354

352

Lancaster

1. City Income Tax

2. Local Services Tax

462

465

Marshall Township

Local Services Tax

555

Middletown

City Income Tax

388

Philadelphia

City Income Tax

651

Pittsburgh

1. City Income Tax

2. Local Services Tax

672

673

Reading

1. City Income Tax

2. Local Services Tax

714

715

Scranton

1. City Income Tax

2. Local Services Tax

777

778

South Park Township

1. City Income Tax

2. Local Services Tax

775

776

Sunbury/Gregg Township (includes Allenwood)

City Income Tax

320

Susquehanna Township

Local Services Tax

395

Tredyffrin Township

Local Services Tax

360

Tinicum Township

1. City Income Tax

2. Local Services Tax

779

780

Warminster Township

1. City Income Tax

2. Local Services Tax

856

855

Wilkes-Barre

1. City Income Tax

2. Local Services Tax

882

883

York

City Income Tax

492

West Virginia

Charleston

City Service Tax

899

Huntington

City Service Tax

900

Parkersburg

City Service Tax

901