The bill amends the Local Tax Collection Law of May 25, 1945, by adding a new section that allows tax collectors, taxing districts, or designated private entities to impose and collect reasonable fees for the costs associated with notifying delinquent taxpayers regarding per capita, poll, and occupation taxes. These fees can be retained by the tax collector and must be documented in an itemized accounting on an annual basis. The fees can only be charged for costs incurred within five years after the due date of the taxes, and delinquent taxpayers are prohibited from seeking reimbursement or refunds for fees imposed prior to the effective date of this new provision.

Additionally, the bill specifies that the collection of these delinquent taxes will not be subject to a contingent fee audit, which could affect how tax collection practices are monitored. The act is set to take effect 60 days after its passage.

Statutes/Laws affected:
Printer's No. 883 (Mar 10, 2025): P.L.1050, No.394
Printer's No. 1487 (Apr 24, 2025): P.L.1050, No.394
Printer's No. 1805 (Jun 02, 2025): P.L.1050, No.394, P.L.184, NO.62
Printer's No. 0883: P.L.1050, No.394