PRINTER'S NO. 3473
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2479
Session of
2024
INTRODUCED BY WEBSTER, HILL-EVANS, SANCHEZ, McNEILL, DONAHUE,
McANDREW, SCOTT, M. JONES, MERCURI, DELLOSO, DALEY, MERSKI
AND GREEN, JULY 2, 2024
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JULY 2, 2024
AN ACT
Amending the act of December 31, 1965 (P.L.1257, No.511),
entitled "An act empowering cities of the second class,
cities of the second class A, cities of the third class,
boroughs, towns, townships of the first class, townships of
the second class, school districts of the second class,
school districts of the third class and school districts of
the fourth class including independent school districts, to
levy, assess, collect or to provide for the levying,
assessment and collection of certain taxes subject to maximum
limitations for general revenue purposes; authorizing the
establishment of bureaus and the appointment and compensation
of officers, agencies and employes to assess and collect such
taxes; providing for joint collection of certain taxes,
prescribing certain definitions and other provisions for
taxes levied and assessed upon earned income, providing for
annual audits and for collection of delinquent taxes, and
permitting and requiring penalties to be imposed and
enforced, including penalties for disclosure of confidential
information, providing an appeal from the ordinance or
resolution levying such taxes to the court of quarter
sessions and to the Supreme Court and Superior Court," in
collection of delinquent taxes, repealing provisions relating
to notice and further providing for costs of collection of
delinquent per capita, occupation, occupational privilege,
emergency and municipal services, local services and income
taxes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 704 of the act of December 31, 1965
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(P.L.1257, No.511), known as The Local Tax Enabling Act, is
repealed:
[Section 704. Notice.--The tax collector or tax officer
shall, at least fifteen days prior to the presentation of a
written notice and demand to the State Treasurer or other fiscal
officer of the State, or to any employer, notify the taxpayer
owing the delinquent tax by registered or certified mail that a
written notice and demand shall be presented to the taxpayer's
employer unless such tax is paid. The return receipt card for
certified or registered mail shall be marked delivered to
addressee only, and the cost of notification by certified or
registered mail shall be added to the costs for collecting
taxes.]
Section 2. Section 707 heading, (a) and (b) of the act are
amended to read:
Section 707. Costs of Collection of Delinquent Per Capita,
Occupation, Occupational Privilege, Emergency and Municipal
Services, Local Services, Mercantile or Business Privilege,
Amusement or Admissions and Income Taxes.--(a) A bureau,
political subdivision or private agency designated by a
governing body of a political subdivision or a tax collection
district to collect and administer per capita, occupation or
occupational privilege, emergency and municipal services, local
services, mercantile or business privilege or amusement or
admissions taxes under Chapter 3 or income taxes under Chapter 5
may impose and collect the reasonable costs incurred to provide
notices of delinquency or to implement similar procedures
utilized to collect delinquent taxes from a taxpayer as approved
by the governing body of the political subdivision or the tax
collection committee. Reasonable costs collected may be retained
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by the tax collector under Chapter 3 or the tax officer under
Chapter 5. An itemized accounting of all costs collected shall
be remitted to the political subdivision or the tax collection
committee on an annual basis.
(b) Costs related to the collection of unpaid per capita,
occupation, occupational privilege, emergency and municipal
services [or], local services, mercantile or business privilege
or amusement or admissions taxes may only be assessed, levied
and collected for five years from the last day of the calendar
year in which the tax was due.
* * *
Section 3. This act shall take effect in 60 days.
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