For local Earned Income Tax purposes, the Municipality is extending the Individual filing deadlines to match the State and Federal date of July 15, 2020. The Municipality will not apply penalty and interest on Tax Year 2019 Final Return payments until after July 15.  

Earned income taxes are collected by the Westmoreland County Tax Collection District. 

Berkheimer Tax Innovations is the earned income tax collection agency for the District.

This tax is a one percent (1%) tax on "Taxable" income which is shared evenly between the Municipality and Franklin Regional School District.

Earned Income Tax Ordinance

AMENDMENTS to Earned Income Tax Ordinance

All residents are subject to the tax and must remit quarterly payments as follows:

  • First Quarter (Jan - March)  due April 30th
  • Second Quarter  (April - June) due July 31st
  • Third Quarter (July - Sept) due October 31st
  • Fourth Quarter (Oct - Dec) due December 31st

Penalties & Interest

Penalty and interest will be assessed if taxes are not paid quarterly. All employers are required to withhold and remit this tax for their employees.

A final tax return is required to be filed by April 15th of the following year.  A penalty of 6% and interest of 0.50% per month will be assessed on unpaid balances - enforced after April 15th.

The Westmoreland County Tax Collection District has a Tax Appeal Officer who will hear and decide on earned income tax issues.  Appeals can be filed at

Westmoreland Tax Collection District
c/o Mt. Pleasant Township
P.O. Box 158
Mammoth, PA   15664

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