The $52 Emergency and Municipal Service Tax – formerly the Occupation Tax – really seems like… The $52 Emergency and Municipal Service Tax – formerly the Occupation Tax – really seems like a lot of money when it’s coming out of a student’s work-study paycheck.

The good news is that if you made less than $12,000 last year, you are entitled to receive a refund of $42, and it’s as easy as filling out a form.

Additionally, if you held two jobs in Pittsburgh and the tax was taken from paychecks from both jobs, you can receive a refund of $52.

To obtain the form, go to www.city.pittsburgh.pa.us/finance and click on the “individual and business tax forms” link. Download and print the EM-1 form, complete the information, and send the form and required documents to: City Treasurer, EM Refund Request, 414 Grant St., Room 207, Pittsburgh, Pa., 15219.