On the second of October, 2012, Lower Frederick Township imposed
a local services tax which imposed a tax on all nonresidents and residents
who carry on an occupation in Lower Frederick Township. The tax was
imposed at a rate of $52 per year on these individuals. The tax was
effective on the first of January, 2013, and has now been in existence
for a period of two years.
The Supervisors of Lower Frederick Township have reviewed the record
of this tax's usefulness and the hardships of the imposition of it
and the difficulties of collection and have decided that the imposition
of this tax upon persons engaged in an occupation within Lower Frederick
Township does not benefit the Township.