Lake City Borough, Pennsylvania local income tax
Erie County · tax year 2026
1% resident earned income tax
0.5% goes to Lake City and 0.5% to Girard School District. People who work in Lake City but live elsewhere owe a nonresident rate of 1%.
Rates and collector
| PSD code | Resident EIT | Nonresident | LST | EIT collector |
|---|---|---|---|---|
| 250603 | 1% | 1% | $52 | Berkheimer Tax Administrator (610) 599-3139 |
Lake City is in the Girard School District and the Erie Tax Collection District. Collector website: www.hab-inc.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 Lake City, 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 Lake City, 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 Erie Tax Collection District
| Municipality | Resident EIT | PSD code |
|---|---|---|
| Albion Borough | 1% | 251101 |
| Amity Township | 1% | 251301 |
| Concord Township | 1% | 250103 |
| Conneaut Township | 1% | 251102 |
| Corry City | 1% | 250104 |
| Cranesville Borough | 1% | 251103 |
| Edinboro Borough | 1.5% | 250501 |
| Elgin Borough | 1% | 250105 |
| Elk Creek Township | 1% | 251104 |
| Erie City | 1.65% | 250201 |
| Fairview Township | 1% | 250301 |
| Franklin Township | 1% | 250502 |
Running payroll in Lake City, PA?
Sources
- Pennsylvania Department of Community and Economic Development, Municipal Statistics (EIT and LST rates) · data as of June 15, 2026 · 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.