Emporium Borough, Pennsylvania local income tax
Cameron County · tax year 2026
1% resident earned income tax
0.5% goes to Emporium and 0.5% to Cameron Co School District. People who work in Emporium but live elsewhere owe a nonresident rate of 1%.
Rates and collector
| PSD code | Resident EIT | Nonresident | LST | EIT collector |
|---|---|---|---|---|
| 120102 | 1% | 1% | $52 | Keystone Collections Group (724) 978-0300 |
Emporium is in the Cameron Co School District and the Cameron Tax Collection District. Collector website: www.keystonecollects.com.
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 Emporium, that's 1%: about $500 a year on $50,000 of wages. 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 Emporium, 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 Cameron Tax Collection District
| Municipality | Resident EIT | PSD code |
|---|---|---|
| Driftwood Borough | 1% | 120101 |
| Gibson Township | 1% | 120103 |
| Grove Township | 1% | 120104 |
| Lumber Township | 1% | 120105 |
| Portage Township | 1% | 120106 |
| Shippen Township | 1% | 120107 |
Running payroll in Emporium, PA?
Sources
- Pennsylvania Department of Community and Economic Development, Municipal Statistics (EIT and LST rates) · data as of December 3, 2025 · last checked October 9, 2026
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.