PRINTER'S NO. 2830
No. 2223 Session of 1978
INTRODUCED BY WISE, HARPER, IRVIS, MANDERINO, REED, FLAHERTY,
DAVIES, GLEESON, J. L. WRIGHT JR., MEBUS, BROWN, HOEFFEL,
KUKOVICH, COLE, RHODES, ITKIN, HASKELL, MILANOVICH, COHEN,
O'DONNELL, SWEET, ZEARFOSS, LEVIN, HONAMAN, E. Z. TAYLOR,
PICCOLA, SCIRICA, COWELL, WILSON, POTT, RICHARDSON AND
AND WHITE, APRIL 3, 1978
REFERRED TO COMMITTEE ON JUDICIARY, APRIL 3, 1978
AN ACT
1 Amending the act of May 25, 1945 (P.L.1050, No.394), entitled
2 "An act relating to the collection of taxes levied by
3 counties, county institution districts, cities of the third
4 class, boroughs, towns, townships, certain school districts
5 and vocational school districts; conferring powers and
6 imposing duties on tax collectors, courts and various
7 officers of said political subdivisions; and prescribing
8 penalties," changing certain provisions to provide equal
9 rights between husband and wife.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. Section 20, act of May 25, 1945 (P.L.1050,
13 No.394), known as the "Local Tax Collection Law," amended May
14 31, 1947 (P.L.372, No.169), is amended to read:
15 Section 20. Collection of Per Capita, Poll and Occupation
16 Taxes from Employers, etc.--The tax collector shall demand,
17 receive and collect from all corporations, political
18 subdivisions, associations, companies, firms or individuals,
19 employing persons owing per capita, poll or occupation taxes,
1 [or whose wife owes per capita, poll or occupation taxes,] or
2 having in possession unpaid commissions or earnings belonging to
3 any person or persons owing per capita, poll or occupation
4 taxes, [or whose wife owes per capita, poll or occupation
5 taxes,] upon the presentation of a written notice and demand
6 containing the name of the taxable [or the husband thereof] and
7 the amount of tax due. Upon the presentation of such written
8 notice and demand, it shall be the duty of any such corporation,
9 political subdivision, association, company, firm or individual
10 to deduct from the wages, commissions or earnings of such
11 individual employes, then owing or that shall within sixty days
12 thereafter become due, or from any unpaid commissions or
13 earnings of any such taxable in its or his possession, or that
14 shall within sixty days thereafter come into its or his
15 possession, a sum sufficient to pay the respective amount of the
16 per capita, poll or occupation taxes, and costs, shown upon the
17 written notice or demand, and to pay the same to the tax
18 collector of the taxing district in which such delinquent tax
19 was levied within sixty days after such notice shall have been
20 given; such corporation, political subdivision, association,
21 firm or individual shall be entitled to deduct from the moneys
22 collected from each employe the costs incurred from the extra
23 bookkeeping necessary to record such transactions, not exceeding
24 two per centum of the amount of money so collected and paid over
25 to the tax collector. Upon the failure of any such corporation,
26 political subdivision, association, company, firm or individual
27 to deduct the amount of such taxes or to pay the same over to
28 the tax collector, less the cost of bookkeeping involved in such
29 transaction, as herein provided, within the time hereby
30 required, such corporation, political subdivision, association,
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1 company, firm or individual shall forfeit and pay the amount of
2 such tax for each such taxable whose taxes are not withheld and
3 paid over, or that are withheld and not paid over together with
4 a penalty of ten per centum added thereto, to be recovered by an
5 action of assumpsit in a suit to be instituted by the tax
6 collector, or by the proper authorities of the taxing district,
7 as debts of like amount are now by law recoverable, except that
8 such persons shall not have the benefit of any stay of execution
9 or exemption law. The tax collector shall not proceed against a
10 spouse or his employer until he has pursued collection remedies
11 against the delinquent taxpayer and his employer under this
12 section.
13 Section 2. This act shall take effect in 60 days.
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