PRINTER'S NO. 410
No. 373 Session of 1975
INTRODUCED BY KERNICK, COWELL, ABRAHAM, MISCEVICH, TOLL,
A. P. KELLY, WALSH, TRELLO, MRKONIC, FLAHERTY, GILLETTE,
O'BRIEN AND McGRAW, FEBRUARY 10, 1975
REFERRED TO COMMITTEE ON LABOR RELATIONS, FEBRUARY 10, 1975
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,"
22 providing for notice to employes prior to filing a notice and
23 demand for collection of delinquent taxes with employers.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. The act of December 31, 1965 (P.L.1257, No.511),
27 known as "The Local Tax Enabling Act," is amended by adding a
28 section to read:
1 Section 20.1. Notice.--The tax collector shall, at least
2 fifteen days prior to the presentation of a written notice and
3 demand to the State Treasurer or other fiscal officer of the
4 State, or to any corporation, political subdivision,
5 association, company or individual, notify the taxpayer owing
6 the delinquent tax by registered or certified mail that a
7 written notice and demand shall be presented to his employer
8 unless such tax is paid. The return receipt card for certified
9 or registered mail shall be marked delivered to addressee only,
10 and the cost of notification by certified or registered mail
11 shall be included in the costs for collecting taxes.
B6L56JS/19750H0373B0410 - 2 -