LS-1  2022                LOCAL SERVICES TAX 

                                                         QUARTERLY 
                                For Employers & Self-Employed Individuals 
                                                          City of Pittsburgh 
                                                                                                  Rev 12/21 
                                                          Amended Return (  )    
  ACCOUNT NO               FEDERAL ID 

                                                          SIGNATURE _____________________________________________ 
  QUARTER                 
                                                          TITLE _____________________ DATE _______________________ 
  CITY ID 
                                                          PHONE _________________________________________________ 
Due on or before          
                                                          E-MAIL ADDRESS ________________________________________ 
                                                          PREPARER’S NAME ______________________________________ 
                                                          PREPARER’S PHONE ______________________________________ 
                                                          I hereby certify, swear and aver that all statements herein are true and correct to the best of my knowledge and 
                                                          belief, being duly apprised of my duty under the law to submit honest and complete information or be subject to the 
                                                          penalties provided by law. 
                                                                                      
                                                                      OMISSION OF THE ABOVE APPLICABLE INFORMATION 
                                                                      CONSTITUTES AN INCOMPLETE RETURN 

  USE BLACK INK ONLY ON THIS FORM- DO NOT STAPLE ANYTHING TO THIS FORM 
   If this is an annual return please check this box 
                                COMPUTATION OF TAX
1. NUMBER OF EMPLOYEES PER QUARTER
  This includes employees, owners, sole proprietor and partners

2. AMOUNT DUE

3. INTEREST (1% (0.01 per month)

4. PENALTY (5% (0.05 per month) -Maximum 50%)

5. TOTAL AMOUNT DUE THIS QUARTER (Add lines 2 through 4)

  Make check payable to: TREASURER, CITY OF PITTSBURGH – DO NOT SEND CASH – 
  Mail to: CITY TREASURER       LS-1 TAX – 414 GRANT ST – PITTSBURGH PA 15219-2476 
  A $30.00 fee will be assessed for any check returned from the bank for any reason. 
Pennsylvania Act 7 of 2007 requires that the $52 be deducted evenly from paychecks throughout the year.  A 
worker who is paid weekly would see the tax deducted at the rate of $1 a week; while someone who is paid bi-weekly 
would pay $2 every pay. 
Act 7 also provides for an upfront exemption when: 
• Total earned income from all sources within Pittsburgh is less than $12,000.
• On active duty.
• Employee is an honorably discharged veteran with 100% service-connected disability.
An annual upfront exemption certificate must be completed by the employee and submitted to their employer to qualify 
for the exemptions listed above.  Employers must make upfront exemption forms readily available to employees at all 
times and provide new employees with the forms at the time of hiring. 
Exemption Certificates can be downloaded at our web site: www.pittsburghpa.gov/finance          
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                 CITY OF PITTSBURGH, LOCAL SERVICES TAX 
    FOR EMPLOYERS OR SELF-EMPLOYED INDIVIDUALS 
                                       CITY CODE, TITLE TWO, CHAPTER 252 
 
                                       INSTRUCTIONS 
 WHO MUST FILE 
 All employers and self-employed individuals are required to collect the Local Services Tax from all employees and self-
 employed individuals, engaged in an occupation within the City of Pittsburgh. 
  
 PROFESSIONAL EMPLOYER ORGANIZATIONS-If you are a Professional Employer Organization, who is 
 responsible for filing the Local Services Tax on behalf of your clients, complete the Local Services Tax 
 Allocation Schedule for Professional Organization form found at www.pittsburghpa.gov/finance. 
 
 LINE 1- NUMBER OF EMPLOYEES PER QUARTER 
 To calculate the number of employees per quarter, you must count the total number of employees (including sole 
 proprietor, owners and partners) for your established pay period. Your established pay period may be monthly, 
 weekly, bi-weekly, etc. Include all full-time, part-time, temporary, seasonal, salaried and hourly workers. Enter the total 
 number of employees for the quarter on line 1. If you are submitting an annual return, enter the total number of 
 employees for the year. The employer must still file the quarterly returns. 
  
 LINE 2- AMOUNT DUE 
 Pennsylvania Act 7 of 2007 requires that the $52 be deducted evenly from paychecks throughout the year           .  No 
 more than $52 should be deducted from a single employee’s paycheck for the entire year. A worker who is paid weekly 
 would see the tax deducted at the rate of $1 a week; while someone who is paid bi-weekly would pay $2 every pay.  
  
 EMPLOYER REQUIREMENTS 
 Employers must submit at year end an annual summary of employee information, in addition to the 4 thquarter payment.  
 See the City of Pittsburgh website at www.pittsburghpa.gov/finance for record layout which shows the required employee 
 information. Please attach the encrypted file to taxcompliance@pittsburghpa.gov  
 
  • In the case of concurrent employment the employer shall refrain from withholding the Local Services 
    Tax if the employee provides a recent pay statement from the principal employer that shows that 
    the Local Services Tax is being withheld.   
  • Employer must show on the employee pay stub the amount and locality to which the tax was paid (for Pittsburgh 
    use “PGH”).  Pay stubs will take the place of individual receipts. 
  • Employers must make upfront exemption forms readily available to employees at all times and provide new 
    employees with the forms at the time of hiring. 
  • Employers must keep the exemption forms on file for 3 years. 
  
 WHEN TO FILE AND PAY 
 The employer shall file a return of taxes deducted for each three-month period (quarter) on or before the last day of 
 the month following each three-month period. 
  
 FIRST QUARTER (03):                   January 1 thru March 31 (due April 30)   
 SECOND QUARTER (06):                  April 1 thru June 30 (due July 31)     
      THIRD QUARTER (09):              July 1 thru September 30 (due October 31) 
 FOURTH QUARTER (12):                  October 1 thru December 31 (due January 31) 
 ANNUAL RETURN (12)                    January 1 thru December 31 (due January 31) 
  
 REFUNDS 
 The City of Pittsburgh will issue refunds to the employer only if the employer provides evidence that the tax was refunded 
 previously to the employee by the employer. If the employer can demonstrate that it made a computation error on the return 
 and show that the underlying tax was not withheld from any person, the refund can be issued to the employer. 
  
                             FOR ASSISTANCE CALL 412-255-2525 
 
    Has business been sold or discontinued? Do you need to update or change your business 
 information? If YES, a CHANGE IN BUSINESS STATUS FORM must be completed and returned for 
  processing. Form(s) can be downloaded at www.pittsburghpa.gov/finance or call 412-255-2525 to 
                                              request the form.