PRINTER'S NO. 1644 PRINTER'S NO. 3187
No. 1405 Session of 1991
INTRODUCED BY DERMODY, BROUJOS, NICKOL, VAN HORNE, COHEN,
COLAIZZO, KOSINSKI, TRELLO, NAHILL, PESCI, HECKLER, STETLER,
SAURMAN, BUNT, TANGRETTI, E. Z. TAYLOR, VEON, MELIO,
PISTELLA, PETRONE, McNALLY AND JAMES, MAY 15, 1991
AS REPORTED FROM COMMITTEE ON STATE GOVERNMENT, HOUSE OF
REPRESENTATIVES, AS AMENDED, MARCH 10, 1992
AN ACT
1 Establishing the State Tax Collectors' Commission; and providing
2 for the certification of State tax collectors and for
3 continuing education.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. Short title.
7 This act shall be known and may be cited as the Tax Collector
8 Improvement Act.
9 Section 2. Definitions.
10 The following words and phrases when used in this act shall
11 have the meanings given to them in this section unless the
12 context clearly indicates otherwise:
13 "Commission." The State Tax Collectors' Commission
14 established under section 4.
15 "Department." The Department of Community Affairs of the
16 Commonwealth.
17 "Secretary." The Secretary of Community Affairs of the
1 Commonwealth.
2 "State-certified tax collector." A person who holds a
3 current valid certificate issued to him under the provisions of
4 this act.
5 "Tax collector." Any official elected to collect taxes
6 within this Commonwealth.
7 Section 3. State tax collector certification required.
8 It shall be unlawful, on or after July 1, 1992, for any
9 person to hold himself out as a State-certified tax collector
10 unless he holds a current, valid certification from the
11 commission.
12 Section 4. State Tax Collectors' Commission.
13 (a) Establishment.--There is hereby established the State
14 Tax Collectors' Commission as an administrative commission in
15 the Department of Community Affairs. The commission shall
16 consist of seven members who are citizens of the United States
17 and who have been residents of this Commonwealth for a two-year
18 period immediately prior to appointment, two of whom shall be
19 public members, four of whom shall be State-certified tax
20 collectors and one of whom shall be the secretary or his
21 designee. For the initial board appointments, the four
22 professional tax collector members need not be certified at the
23 time of appointment but shall have appropriate tax collection
24 experience and education and shall have demonstrated adherence
25 to standards of professional practice.
26 (b) Term of office.--The professional and public members
27 shall serve four-year terms, except as provided in subsection
28 (c), and shall be appointed by the Governor by and with the
29 advice and consent of a majority of the members elected to the
30 Senate.
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1 (c) Initial appointments.--Within 90 days of the effective
2 date of this act, the Governor shall nominate one professional
3 member to serve a four-year term, one public member and one
4 professional member to serve three-year terms, one public member
5 and one professional member to serve two-year terms and one
6 professional member to serve a one-year term.
7 (d) Continuation in office.--Each professional and public
8 member shall continue in office until a successor is duly
9 appointed and qualified but no longer than six months after the
10 expiration of the term. In the event that a commission member
11 shall die, resign or otherwise become disqualified during the
12 term of office, a successor shall be appointed in the same way
13 and with the same qualifications as set forth in this section
14 and shall hold office for the unexpired portion of the unexpired
15 term.
16 (e) Limit on terms.--No commission member shall be eligible
17 for appointment to serve more than two consecutive four-year
18 terms.
19 (f) Forfeiture of membership.--A commission member who fails
20 to attend three consecutive meetings shall forfeit his seat
21 unless the secretary, upon written request from the member,
22 finds that the member should be excused from a meeting because
23 of illness or the death of a family member.
24 (g) Compensation.--Each member of the commission, except the
25 secretary, shall receive per diem compensation at the rate of
26 $60 per diem when actually attending to the work of the
27 commission. Members shall also receive reasonable traveling,
28 hotel and other necessary expenses incurred in the performance
29 of their duties in accordance with Commonwealth regulations.
30 (h) Forfeiture for nonattendance.--A public member who fails
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1 to attend two consecutive statutorily mandated training seminars
2 in accordance with section 813(e) of the act of April 9, 1929
3 (P.L.177, No.175), known as The Administrative Code of 1929,
4 shall forfeit his seat unless the secretary, upon written
5 request from the public member, finds that the public member
6 should be excused from a meeting because of illness or the death
7 of a family member.
8 (i) Quorum.--A majority of the members of the commission
9 serving in accordance with law shall constitute a quorum for
10 purposes of conducting the business of the board. A member may
11 not be counted as part of a quorum or vote on any issue unless
12 he is physically in attendance at the meeting.
13 (j) Meetings.--The commission shall meet at least four times
14 a year in Harrisburg.
15 (k) Notice.--Reasonable notice of all meetings shall be
16 given in conformity with the act of July 3, 1986 (P.L.388,
17 No.84), known as the Sunshine Act.
18 (l) Operating procedures.--The commission shall meet within
19 30 days after the appointment of its initial members and set up
20 operating procedures and an application form for certifying tax
21 collectors. It shall be the responsibility of the board to
22 circulate these forms and educate the public to the requirements
23 of certification. No other commission and no board shall be
24 responsible, in any manner, for the policies, procedures or
25 other substantive matters which are within the powers and duties
26 of the commission as set forth in this act.
27 (m) Election of officers.--The commission shall elect
28 annually from its membership a chairman, a vice chairman and a
29 secretary.
30 Section 5. Powers and duties of commission.
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1 The commission shall have the following powers and duties:
2 (1) To pass upon DETERMINE the qualifications and <--
3 fitness of applicants for certification and to adopt and
4 revise rules and regulations requiring applicants for
5 certification to pass examinations ATTEND TRAINING SESSIONS <--
6 APPROVED BY THE COMMISSION relating to their qualifications
7 for certification.
8 (2) To adopt and from time to time revise such rules and
9 regulations as may be necessary to carry out the provisions
10 of this act.
11 (3) To examine for, deny, approve, issue, revoke,
12 suspend or renew certificates of tax collectors pursuant to
13 this act and to conduct hearings in conjunction therewith.
14 (4) To conduct hearings upon complaints concerning
15 violations of the provisions of this act and the rules and
16 regulations adopted pursuant to this act.
17 (5) To expend moneys necessary for the proper carrying
18 out of its assigned duties.
19 (6) To establish fees for the operation of the
20 commission, including fees for the issuance and renewal of
21 certificates and for examinations.
22 (7) To submit annually to the department an estimate of
23 the financial requirements of the commission for its
24 administrative, legal and miscellaneous expenses.
25 Section 6. Application and qualification.
26 (a) Application.--An applicant for certification as a State-
27 certified tax collector shall submit a written application on
28 forms provided by the commission evidencing that:
29 (1) He is of good moral character.
30 (2) He has completed the requisite training course
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1 conducted by the department in conjunction with the
2 commission.
3 (3) His application has been accompanied by the
4 application fee.
5 (b) Criminal background check.--As a prerequisite to taking
6 the examination for certification, an applicant shall, in
7 addition to meeting the requirements of subsection (a), undergo
8 a criminal background check to be performed by the commission.
9 (c) Training course.--As a prerequisite to taking the <--
10 examination for certification, an AN applicant shall complete a <--
11 training course conducted by the department APPROVED BY THE <--
12 COMMISSION. The applicant shall bear the cost of the training
13 course which shall include information concerning the following:
14 (1) The tax collectors' manual.
15 (2) The tax collection law.
16 (3) Auditing.
17 (4) Accounting.
18 (5) Ethics.
19 (d) Examinations.--Examinations shall be prepared and
20 administered by a qualified and approved professional testing
21 organization in accordance with section 812.1 of the act of
22 April 9, 1929 (P.L.177, No.175), known as The Administrative
23 Code of 1929. The examinee shall bear the cost of the
24 examination.
25 Section 7. Continuing education.
26 (a) Rules and regulations.--The commission shall adopt,
27 promulgate and enforce rules and regulations consistent with the
28 provisions of this act establishing requirements of continuing
29 education to be met by individuals certified as tax collectors
30 under this act as condition for renewal.
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1 (b) Yearly requirements.--Each person certified pursuant to
2 this act shall be required to obtain ten hours of mandatory
3 continuing education during each year.
4 (c) Commission approval.--All courses, materials, locations
5 and instructors shall be approved by the commission.
6 (d) Topics.--The topics for continuing education shall
7 include:
8 (1) Accounting.
9 (2) Auditing.
10 (3) Computerization.
11 (4) Ethics.
12 (5) Procedures for collecting taxes.
13 (e) Information to applicants.--The commission shall inform
14 applicants of the continuing education requirement prior to the
15 renewal period.
16 SECTION 8. COSTS. <--
17 (A) TRAINING COURSE.--ALL COSTS ASSOCIATED WITH THE TRAINING
18 COURSE SHALL BE BORNE BY THE INDIVIDUAL TAX COLLECTOR.
19 (B) CONTINUING EDUCATION.--ALL COSTS ASSOCIATED WITH THE
20 CONTINUING EDUCATION COURSE SHALL BE BORNE BY THE POLITICAL
21 SUBDIVISION OF THE TAX COLLECTOR.
22 Section 8 9. Renewal term and records. <--
23 (a) Renewal term.--Renewal of certification shall be on an
24 annual basis.
25 (b) Records.--A record of all certified tax collectors shall
26 be kept in the office of the commissioner and shall be open to
27 public inspection and copying upon payment of a nominal fee.
28 Section 9 10. Effective date. <--
29 This act shall take effect in 60 days.
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