Emmaus resident asks council to explore raising local wage tax; officials say state law limits changes

At the Oct. 25 Emmaus Borough Council meeting, resident Tom Roo of 504 South Sixth Street asked the council to investigate raising the borough wage tax above the current 1 percent.

Roo said he had raised the topic during last year’s budget discussions and was interested in whether the borough could increase the rate to 1.5 or 2 percent. He referenced recent debate at the county level and said, “if he gets elected, he’s talking about looking to have a state sales tax for Lehigh County,” connecting that discussion to his interest in local options.

Council members and borough staff told Roo that state law constrains municipal earned-income or wage taxes and that increasing the rate above the statutory 1 percent would require additional legal steps. A council speaker cited language in the borough budget message and referenced a statute during the exchange, saying that a municipality typically would need a referendum or court approval and pointing to “53 PS, subsection 69 24” as the procedural authority discussed in the meeting.

A council member explained timing requirements for a referendum, saying a referendum measure must be placed on the ballot no more than 13 weeks before the next election and that, given the calendar, the next practical step would be to schedule a referendum prior to a primary election date in the following year.

Officials told Roo the borough could research the matter if council directed staff to do so, but they emphasized the process is not a simple council vote and would require citizen organization and compliance with state procedures. One borough speaker advised Roo that any local effort would need citizens to organize and educate voters because “explaining themselves to tax themselves is not always simple.”

Roo thanked council members for the explanation and said he accepted their description of the procedural limits.