US Taxes: Local

Tax and Garnishment Tables – Notice 2025-16

Version
Notice 2025-16
Release Date
10/11/2025
ft:lastEdition
2025-10-17

Pennsylvania - Pittsburgh City Sports Usage Fee end dated [Effective September 25, 2025]

Pennsylvania - The Supreme Court of Pennsylvania, Western District, ruled that the fee imposed on individuals performing at any of Pittsburgh’s three publicly funded sports venues violated constitutional principles, citing a disproportionate financial burden on certain community groups. As a result, the Court affirmed the lower court decisions, concluding that the facility fee violated the Uniformity Clause of the Pennsylvania Constitution. Therefore, the Pittsburgh City Sports Usage Fee will be end dated effective September 25, 2025. GPTCI-77279

USA-00422079-108 Pittsburgh City (Allegheny Co) - Sports Usage Fee

https://www.pittsburghpa.gov/City-Government/Finance-Budget/Taxes
https://law.justia.com/cases/pennsylvania/supreme-court/2025/20-wap-2024.html

Pennsylvania - East Hanover Twp (Lebanon Co) Tax Code Updated [Effective Immediately]

East Hanover Twp (Lebanon Co) [Northern Lebanon SD] was updated to reflect the DTS Tax ID of 59X2 (previously 59X1). GPTCI-77131

Pennsylvania - New Cumberland Boro (Cumberland Co) Tax Code Updated [Effective Immediately]

New Cumberland Boro (Cumberland Co) [West Shore SD] was updated to reflect the DTS Tax ID of 59X1 (previously 59X2). GPTCI-77131

Ohio - Aberdeen Village resident tax code has been added [Effective January 1, 2025]

Ohio - A resident tax code has been assigned to Aberdeen Village effective January 1, 2025.

image-20250930-211400.png

Pennsylvania - Tax Codes added to multiple LST jurisdictions [Effective January 1, 2025]

Pennsylvania - The following local LST jurisdictions have been assigned the following tax codes. GPTCI-76629

Jurisdiction Code Tax Name
NEW DTS Code
PSD Code
USA-00420130-084 Beaver Township (Clarion Co) [Keystone SD] - Local Services Tax
59X3
160402
 
USA-00421131-084 Heidelberg Township (Lebanon Co) [Eastern Lebanon Co SD] - Local Services Tax
59X4
380301

Kentucky - Adair County Employee Occupational Tax Rate Change [Effective January 1, 2025]

Kentucky - Adair County, KY has elected to maintain the employee occupational tax rate at 0.50%, effective January 1, 2025. Although the original Adair County ordinance indicated that the occupational tax rate would be reduced to 0.25% in 2025, the county ultimately decided to retain the existing 0.50% rate for the year. GPTCI-76124

https://adaircounty.ky.gov/departments/Pages/Occupational-Tax.aspx