Am I responsible for paying the local services tax (LST) if my employer does not withhold it?

Yes. If your employer is required to withhold the LST and does not, you should inform your employer that they are required to withhold and submit the LST. In some instances, the federal government does not withhold LST for its employees. In this case, the individual is responsible for paying the LST. You cannot pay the tax online. You must file using the LST Individual Tax Return form.