LTCC Tax Regulations



The Lehigh Tax Collection Committee (“TCC”) is a government entity created and organized under Act 32 of 2008, 53 P.S. § 6924.501 et seq., which amended and restated the Local Tax Enabling Act (“LTEA”), 53 P.S. § 6901 et seq.  Under Act 32, the TCC is required to appoint a tax officer to collect earned income and possibly other taxes on a county-wide basis, and to oversee tax collection within the Lehigh Tax Collection District (“TCD”).    

The TCD consists of school districts and municipalities.  The following school districts are within the TCD: Allentown, Catasauqua Area, East Penn, Northern Lehigh, Northwestern Lehigh, Parkland, Salisbury Township, Southern Lehigh, Whitehall-Coplay.  The following municipalities are within the TCD: the City of Allentown, the Boroughs of Alburtis, Catasauqua, Coplay, Coopersburg, Emmaus, Macungie, North Catasauqua, Slatington and Walnutport; and the Townships of Hanover (Lehigh County), Heidelberg, Lowhill, Lynn, Lower Macungie, Lower Milford, North Whitehall, Salisbury, South Whitehall, Upper Macungie, Upper Milford, Upper Saucon,  Washington, Weisenberg and Whitehall. The school districts and municipalities shall be referred to herein as “political subdivisions.” 

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