Black Lick Township, Pennsylvania local income tax

Indiana County · tax year 2026 · split between 2 school districts

1%–1.25% resident earned income tax, by school district

Black Lick is split between 2 school districts with different rates, so the resident rate depends on where in Black Lick the employee lives: 1% in Apollo-Ridge School District (PSD code 030105); 1.25% in River Valley Sd (PSD code 320101).

PSD code
030105 / 320101
for Form W-2 and withholding
Nonresident EIT
0.5%
Local services tax
$52
a year; exempt under $12,000
Population
1,105
Census estimate, 2025

Rates by school district

School districtPSD codeResident EITNonresidentLSTEIT collector
Apollo-Ridge School District0301051%0.5%$52Berkheimer Tax Administrator
(610) 599-3139
River Valley Sd3201011.25%0.5%$52Berkheimer Tax Administrator
(610) 599-3139

What employers withhold

Pennsylvania employers withhold local earned income tax at the higher of two rates: the total resident rate where the employee lives, or the nonresident rate where they work. For someone who lives and works in Black Lick, that's 1% (about $500 a year on $50,000) in Apollo-Ridge School District, or 1.25% (about $625 a year on $50,000) in River Valley Sd. Use the PSD code for the employee's home address. Report the employee's PSD code on Form W-2 and on the quarterly return to the collector.

The local services tax (LST) of $52 a year is withheld from people who work in Black Lick, usually in equal amounts each pay period, unless the employee expects to earn less than $12,000 here this year.

Pennsylvania's Act 32 rules: DCED local withholding tax FAQs.

Nearby in Armstrong Tax Collection District

MunicipalityResident EITPSD code
Smicksburg Borough1%030229
West Mahoning Township1%030230
Young Township1%–1.25%030104, 320106

All 38 municipalities in Indiana County

Running payroll in Black Lick, PA?

Sources

We copy figures from official sources and re-check them against the source before every update. See our methodology. This is general information, not legal advice.