Currently, a tax collector under the Local Tax Enabling Act may impose and collect the reasonable the costs incurred to provide notices of delinquency or to implement similar procedures utilized to collect, among others, delinquent per capita and occupation taxes. However, the Local Tax Collection Law does not currently authorize the county tax collectors to impose and collect these costs incurred to collect delinquent county per capita, poll and occupation taxes.

My upcoming legislation would permit counties that levy per capita and occupation taxes to collect their costs of collection directly from the delinquent taxpayer in the same manner as municipalities. It emphasizes the “user pay” concept in the Local Tax Enabling Act where the delinquent taxpayer must “foot the bill” for the additional collection remedies the taxing body and its collector must undertake to recover unpaid tax monies.

Please consider cosponsoring this legislation to help create consistency across tax collecting entities in the Commonwealth.
 

Statutes/Laws affected:
Printer's No. 3474: P.L.1050, No.394