Local Services Tax (Occupation Privilege)
Local Services Tax (Occupation Privilege Tax) is assessed on individuals working in the school district and earning more than $5,000. The tax rate is $10 with $5 for the school district and $5 for the municipality. Middlesex Township assesses a $52 emergency and municipal service (EMS) tax.
If the municipality does not enact the Local Services Tax, the school district may collect the full $10. The employer withholds this tax; taxpayers with multiple employers are only required to pay one time.