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I have employees who work in more than one municipality, each of which levies the local services tax (LST) at $10 or less. Does one of these municipalities have priority for collection of the tax?

Yes. It is the first place of employment during the calendar year based on these priorities, listed in order:

The municipality where the employee maintains his or her principal office or is principally employed.

The municipality where the employee lives and works if the municipality levies the LST.


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