THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY DePASQUALE, KOTIK, CALTAGIRONE, D. COSTA, BELFANTI, SIPTROTH AND MURT, OCTOBER 14, 2009

REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, OCTOBER 14, 2009  

AN ACT

Amending the act of May 25, 1945 (P.L.1050, No.394), entitled

"An act relating to the collection of taxes levied by

counties, county institution districts, cities of the third

class, boroughs, towns, townships, certain school districts

and vocational school districts; conferring powers and

imposing duties on tax collectors, courts and various

officers of said political subdivisions; and prescribing

penalties," further providing for compensation of treasurers

in first class townships.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 34 of the act of May 25, 1945 (P.L.1050,

No.394), known as the Local Tax Collection Law, amended December

22, 1965 (P.L.1145, No.443), is amended to read:

Section 34.  Compensation of Treasurer and Tax Collector in

First Class Townships.--The township treasurer shall receive for

his duties as treasurer and tax collector for the township, a

sum equal to five per centum of all township taxes received or

collected by him, and in addition thereto, a sum equal to one

per centum on all other moneys received or collected by him for

the township, unless a different rate or annual compensation

shall be fixed by ordinance of the township commissioners[:

Provided, That in no case shall the total compensation of the

treasurer, as treasurer and tax collector for the township,

exceed the sum of ten thousand dollars]. The township treasurer

as collector of township taxes shall be allowed such actual

printing and postage expenses as shall be incurred in performing

the duties prescribed in this act. Such amounts shall be

adjusted by the township auditor or controller, as the case may

be, at the time of auditing the treasurer's account.

The compensation of the township treasurer as collector of

county and institution district taxes shall be fixed by the

county commissioners, and shall not exceed five per centum of

the amount collected.

The commission or compensation of the township treasurer, as

collector of school district taxes, shall be fixed by the board

of school directors, and shall not exceed five per centum of the

amount collected. The total cost of such collection shall be

reported annually to the Superintendent of Public Instruction

and shall be published in his report.

For the collection of county, institution district and school

taxes, the tax collector shall be allowed by the respective

taxing authorities actual and needful expenditures for printing,

postage, books, blanks and forms.

Section 2.  This act shall take effect in 60 days.