HB 852 — An Act amending the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, in collection of delinquent taxes, further providing for notice and for costs of collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes.

PRINTER'S NO.   882

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 852
                                               Session of
                                                 2025

     INTRODUCED BY WEBSTER, SANCHEZ, GIRAL, HILL-EVANS AND MALAGARI,
        MARCH 10, 2025

     REFERRED TO COMMITTEE ON FINANCE, MARCH 10, 2025


                                    AN ACT
 1   Amending the act of December 31, 1965 (P.L.1257, No.511),
 2      entitled "An act empowering cities of the second class,
 3      cities of the second class A, cities of the third class,
 4      boroughs, towns, townships of the first class, townships of
 5      the second class, school districts of the second class,
 6      school districts of the third class and school districts of
 7      the fourth class including independent school districts, to
 8      levy, assess, collect or to provide for the levying,
 9      assessment and collection of certain taxes subject to maximum
10      limitations for general revenue purposes; authorizing the
11      establishment of bureaus and the appointment and compensation
12      of officers, agencies and employes to assess and collect such
13      taxes; providing for joint collection of certain taxes,
14      prescribing certain definitions and other provisions for
15      taxes levied and assessed upon earned income, providing for
16      annual audits and for collection of delinquent taxes, and
17      permitting and requiring penalties to be imposed and
18      enforced, including penalties for disclosure of confidential
19      information, providing an appeal from the ordinance or
20      resolution levying such taxes to the court of quarter
21      sessions and to the Supreme Court and Superior Court," in
22      collection of delinquent taxes, repealing provisions relating
23      to notice and further providing for costs of collection of
24      delinquent per capita, occupation, occupational privilege,
25      emergency and municipal services, local services and income
26      taxes.
27      The General Assembly of the Commonwealth of Pennsylvania
28   hereby enacts as follows:
29      Section 1.    Section 704 of the act of December 31, 1965
30   (P.L.1257, No.511), known as The Local Tax Enabling Act, is
 1   repealed:
 2      [Section 704.   Notice.--The tax collector or tax officer
 3   shall, at least fifteen days prior to the presentation of a
 4   written notice and demand to the State Treasurer or other fiscal
 5   officer of the State, or to any employer, notify the taxpayer
 6   owing the delinquent tax by registered or certified mail that a
 7   written notice and demand shall be presented to the taxpayer's
 8   employer unless such tax is paid. The return receipt card for
 9   certified or registered mail shall be marked delivered to
10   addressee only, and the cost of notification by certified or
11   registered mail shall be added to the costs for collecting
12   taxes.]
13      Section 2.   Section 707 heading, (a) and (b) of the act are
14   amended to read:
15      Section 707.    Costs of Collection of Delinquent Per Capita,
16   Occupation, Occupational Privilege, Emergency and Municipal
17   Services, Local Services, Mercantile or Business Privilege,
18   Amusement or Admissions and Income Taxes.--(a)   A bureau,
19   political subdivision or private agency designated by a
20   governing body of a political subdivision or a tax collection
21   district to collect and administer per capita, occupation or
22   occupational privilege, emergency and municipal services, local
23   services, mercantile or business privilege or amusement or
24   admissions taxes under Chapter 3 or income taxes under Chapter 5
25   may impose and collect the reasonable costs incurred to provide
26   notices of delinquency or to implement similar procedures
27   utilized to collect delinquent taxes from a taxpayer as approved
28   by the governing body of the political subdivision or the tax
29   collection committee. Reasonable costs collected may be retained
30   by the tax collector under Chapter 3 or the tax officer under

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 1   Chapter 5. An itemized accounting of all costs collected shall
 2   be remitted to the political subdivision or the tax collection
 3   committee on an annual basis.
 4      (b)   Costs related to the collection of unpaid per capita,
 5   occupation, occupational privilege, emergency and municipal
 6   services [or], local services, mercantile or business privilege
 7   or amusement or admissions taxes may only be assessed, levied
 8   and collected for five years from the last day of the calendar
 9   year in which the tax was due.
10      * * *
11      Section 3.   This act shall take effect in 60 days.




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