The Sheffield Township Board of Supervisors is considering implementing a local services tax.

The tax would amount to $52 annually for township residents.

The increase would serve to help fund police, fire and emergency services; road construction and maintenance; and property tax relief.

The township estimates the tax would raise $21,000 annually.

A local services tax, formerly known as an occupational privilege tax, can be levied by a municipality to fund police, fire, emergency services, road construction and maintenance, or property tax reduction activities. The tax is levied as a payroll tax.

The tax is levied on individuals who work within a taxing body’s jurisdiction. In the case of a municipality it applies to those employed in the municipality; in the case of a school district, those employed within the district.

Individuals making less than $12,000 per year, disabled veterans and those in military reserve units called to active duty are exempt from the tax.

Supervisors plan to consider the tax at the board’s Thursday, Nov. 30 meeting.

The Warren County School District also imposes a local services tax of $5.