If the LST is levied at a combined rate exceeding $10, the tax must be assessed and collected on a pro-rata basis determined by the number of payroll periods established by an employer for a calendar year. The Department of Community and Economic Development (DCED) must be notified of the rate by December 1 of the year prior to the effective date for the tax to be shown on the Official Tax Register that is released December 15.Īssessment and Collection. ![]() The same holds true for an ordinance which changes the tax rate. An LST imposed for the first time becomes effective on January 1 of the year following enactment of an ordinance authorizing the tax. If the combined rate of a municipal and school LST exceeds $10, it must be assessed and collected in installments based on payroll periods. Employers are required to stop withholding the LST if an employee provides an exemption certification. Political subdivisions that levy an LST at a rate that exceeds $10 must exempt from the tax taxpayers whose total earned income and net profits from all sources within the political subdivision is less than $12,000. This is the date when the taxpayer is liable for the new tax rate. The name of the tax is changed to the Local Services Tax (LST).Įffective Date. Exemption Form with Primary Employer Form.Sample Ordinance (This ordinance is for LSTs that exceed $10).Community Development Block Grant (CDBG).Weatherization Assistance Program (WAP).Opportunity Scholarship Tax Credit Program (OSTC).Educational Improvement Tax Credit Program (EITC).Quality Assurance & Operational Support.Certified Economic Development Organizations.They also indicate that many disease bacteria life spans are minimized when space RH is held within a 30-60% range. Harriman, et al (2001) note that for RH levels of 35% or higher, electrostatic shocks are minimized and that dust mites cannot live at RH levels below 40%. Table 3 in chapter 9 of the same reference suggests a 30-55% RH range for winter as established by a Canadian study of exposure limits for residential indoor environments (EHD 1987). The assessment methodologies are described in detail, and the concluding chapter provides recommendations on further research and development = 68-69F based on comfort (ASHRAE 2005). Market forces are already promoting many of the required technologies, but further research, development, and demonstration could accelerate implementation. No one system is universally applicable, but many system options exist. The application potential is believed to be broad, and the energy savings of widespread implementation would be substantial. The assessment concludes that district heating with heat pumps can conserve energy resources, and particularly scarce fuels, in an environmentally and economically attractive way. Natural sources including solar and geothermal heat, heat stored on an annual cycle from summer cooling, and otherwise-wasted heat from industrial and commercial processes may be effectively used by the systems described. ![]() These systems operate as thermal utilities to provide space heating and may also supply space cooling, service-water heating, and other thermal services. An assessment of district heating systems employing heat pumps to enable use of low-temperature energy sources is presented.
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