With the exception of the city of Philadelphia, Pennsylvania, municipalities and school districts are allowed to enact a local earned income tax within the purview of Act 32. Residents of these municipalities and school districts are required to file a local income tax return in addition to federal and state returns. This local return is filed with the local income tax collector, a private collection agency (e.g. Berkheimer, Keystone Collections, and Jordan Tax Service) appointed by a particular county to collect the local earned income and local services tax (the latter a flat fee deducted from salaried employees working within a particular municipality or school district).