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The Columbia Borough School District and the Borough of Columbia jointly assess a 1% Earned Income Tax. Your Local Earned Income Tax Return MUST BE FILED BY APRIL 15 EACH YEAR FOR THE PREVIOUS CALENDAR YEAR.
If you are 16 years of age or older, have earned income for the year, and you lived in the Columbia Borough School District, you must file a tax return. Even if your employer has withheld and paid your tax, this return must be completed. Anyone who is a wage earner, farmer, unincorporated business (including partnership and individual proprietorship) and ALL OTHERS who received earned income or profits for services rendered incur this obligation.
Failure to file on time will result in a penalty and interest charge of 12% per annum. Pennsylvania law also provides for a fine of up to $500 for failure to file or other violations.
Residents of the Columbia Borough School District are required to file a tax return, EVEN IF THEY HAVE NOT RECEIVED A FORM THROUGH THE MAIL. Forms may be acquired by contacting the Lancaster County Tax Collection Bureau, 1845 William Penn Way, Lancaster, PA, 17601. (717) 569-4521, website: http://www.lctcb.org/
You can file your individual local tax return online at http://lctcb.localtaxonline.org