S0653B0892A01725 VDL:JMT 06/09/17 #90 A01725
AMENDMENTS TO SENATE BILL NO. 653
Sponsor: SENATOR WAGNER
Printer's No. 892
Amend Bill, page 1, line 30, by inserting after "505(a)"
, (a.1), (b), (c), (j) and (l)
Amend Bill, page 3, by inserting between lines 7 and 8
(a.1) Duties.--A tax collection committee has the following
duties:
(1) To keep records of all votes and other actions taken
by the tax collection committee.
(2) To appoint and oversee a tax officer for the tax
collection district as provided in section 507(a).
(3) To set the compensation of the tax officer under
section 507(c).
(4) To require, hold, set and review the tax officer's
bond required by section 509(d).
(5) To establish the manner and extent of financing of
the tax collection committee.
(6) To adopt, amend and repeal bylaws for the management
of its affairs consistent with subsection (f) and regulations
under section 508.
(7) To adopt, amend and repeal policies and procedures
consistent with the regulations under section 508 for the
administration of [income] taxes under section 509 within the
tax collection district. The procedures shall supersede any
contrary resolutions or ordinances adopted by a political
subdivision. This authority shall not be construed to permit
a tax collection committee to change the rate or subject of
any tax.
* * *
(b) Delegates.--
(1) The governing body of each political subdivision
within a tax collection district that imposed an income tax
prior to July 1, 2009, shall appoint one voting delegate and
one or more alternates to represent the political subdivision
on the tax collection committee by September 15, 2009. The
governing body of each political subdivision that after June
30, 2009, imposes [an income] a tax [for the first time]
under section 509 shall appoint one voting delegate and one
or more alternates to represent the political subdivision on
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the tax collection committee. A voting delegate or alternate
shall serve at the pleasure of the governing body of the
political subdivision.
(2) The governing body of each political subdivision
within a tax collection district that prior to July 1, 2009,
does not impose an income tax may appoint one nonvoting
delegate and one or more alternates to represent the
political subdivision on the tax collection committee. If,
after June 30, 2009, the political subdivision imposes [an
income] a tax under section 509, the nonvoting delegate shall
become a voting delegate to represent the political
subdivision on the tax collection committee.
* * *
(c) Voting rights.--
(1) Only a delegate appointed by the governing body of a
political subdivision may represent a political subdivision
at a tax collection committee meeting. If a delegate cannot
be present for a tax collection committee meeting, the
alternate appointed under this section may represent the
political subdivision. Each delegate or alternate shall be
entitled to vote upon any action authorized or required of
the tax collection committee under this chapter.
(2) For the first meeting of the tax collection
committee, actions of the tax collection committee shall be
determined by a majority vote of those delegates present.
Votes shall be weighted among the governing bodies of the
member political subdivisions according to the following
formula: 50% shall be allocated according to the proportional
population of each political subdivision in proportion to the
population of each tax collection district as determined by
the most recent Federal decennial census data and 50% shall
be weighted in direct proportion to [income] tax revenues
collected in each political subdivision, based on each
political subdivision's most recent annual financial report
submitted to the department or the Department of Education.
For subsequent meetings, votes shall be taken in accordance
with this paragraph unless the bylaws provide otherwise.
(3) No later than September 1, 2009, the department
shall calculate the weighted vote for each political
subdivision within each tax collection district based on the
formula specified in paragraph (2). By July 1 of the year
following the first meeting, and of each year thereafter,
each tax collection committee shall recalculate the weighted
vote unless the bylaws provide for a more frequent
recalculation.
(4) If a political subdivision within the tax collection
district imposes [an income] a tax under section 509 for the
first time, the tax collection committee shall recalculate
the weighted vote or other method of voting under the bylaws.
* * *
(j) Appeals board.--
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(1) By June 1, 2010, each tax collection committee shall
establish an appeals board comprised of a minimum of three
delegates or, in the case of a tax collection committee
established pursuant to subsection (m), a minimum of three
residents of the county.
(2) A determination of the tax officer relating to the
assessment, collection, refund, withholding, remittance or
distribution of [income] taxes may be appealed to the appeals
board by a taxpayer, employer, political subdivision or
another tax collection district.
(3) All appeals, other than those brought under
subsection (k), shall be conducted in a manner consistent
with 53 Pa.C.S. §§ 8431 (relating to petitions), 8432
(relating to practice and procedure), 8433 (relating to
decisions), 8434 (relating to appeals) and 8435 (relating to
equitable and legal principles to apply).
(4) A tax collection committee may enter into an
agreement with another tax collection committee to establish
a joint appeals board.
(5) No member of an appeals board or joint appeals board
may be a tax officer or an employee, agent or attorney for a
tax officer.
(6) An appeals board appointed pursuant to this section
shall constitute a joint local tax appeals board as provided
for in 53 Pa.C.S. § 8430 (relating to administrative appeals)
for purposes of taxes collected under the supervision of the
appointing tax collection committee.
* * *
(l) Annual budget required.--
(1) Each tax collection committee shall adopt an annual
budget providing for compensation of the tax officer and
other expenses of operating the tax collection district.
(2) The expenses of operating the tax collection
district shall be shared among and paid by all political
subdivisions within the tax collection district that are
represented by voting delegates on the tax collection
committee and shall be weighted in direct proportion to
[income] tax revenues collected in each participating
political subdivision based on the political subdivision's
most recent annual audit report required under this section.
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See A01725 in
the context
of SB0653