EIT/EMST Employer Registration Requirements

Click here to access the "EIT/EMST Employer Registration Form" in PDF format (Read the information at the bottom of this page if you are not familiar with a "PDF format")

Earned Income Tax (EIT)

Every employer having an office, factory, workshop, branch, warehouse, or other place of business within the taxing jurisdiction imposing a tax on earned income or net profits within the taxing district who employs one or more persons, other than domestic servants, for a salary, wage, commission or other compensation, who has not previously registered, shall, within fifteen days after becoming an employer, register with the officer his name and address and such other information as the officer may require.

Click here to see taxing jurisdictions levying the EIT that are part of the Capital Tax Collection Bureau

Emergency and Municipal Services Tax (EMST)

An employer must also register with the tax collector for purposes of the EMST. This includes employers within the taxing jurisdiction as well as those employers situated outside the taxing jurisdiction, but who engage in business within the taxing jurisdiction. "Employer" shall mean an individual, partnership, association, corporation, governmental body, agency or other entity employing one or more person on a salary, wage commission or other compensation basis, including a self-employed person.

Click here to see taxing jurisdictions levying the EMST that are part of the Capital Tax Collection Bureau

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