PRINTER'S NO. 2204
No. 1798 Session of 1999
INTRODUCED BY ARGALL, BARD, BARRAR, BUNT, DALLY, DeLUCA, FARGO,
FREEMAN, GRUCELA, HALUSKA, HARHAI, HENNESSEY, S. MILLER,
NICKOL, STEVENSON, E. Z. TAYLOR AND WOJNAROSKI,
AUGUST 10, 1999
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, AUGUST 10, 1999
AN ACT
1 Amending Title 53 (Municipalities Generally) of the Pennsylvania
2 Consolidated Statutes, providing for costs of collection of
3 delinquent per capita, occupation and occupational privilege
4 taxes.
5 The General Assembly of the Commonwealth of Pennsylvania
6 hereby enacts as follows:
7 Section 1. Title 53 of the Pennsylvania Consolidated
8 Statutes is amended by adding a chapter to read:
9 CHAPTER 86
10 COLLECTION OF TAXES
11 Sec.
12 8611. Cost of collection of delinquent per capita, occupation
13 or occupational privilege taxes.
14 § 8611. Cost of collection of delinquent per capita, occupation
15 or occupational privilege taxes.
16 (a) General rule.--The person or entity charged with the
17 collection of delinquent per capita, occupation or occupational
18 privilege taxes imposed by a political subdivision other than a
1 city of the first class or a school district of the first class
2 may, in addition to any interest and penalties due, collect
3 reasonable charges, expenses and fees incurred in connection
4 with the collection of these delinquent taxes.
5 (b) Limitations.--The collection of reasonable charges,
6 expenses and fees in accordance with subsection (a) shall be
7 subject to the following limitations:
8 (1) The initial collection costs in connection with the
9 first notice shall not exceed $10 or the amount of the
10 delinquent tax due, whichever is less.
11 (2) The collection of attorney fees shall be subject to
12 the limitations and procedures for the collection of attorney
13 fees in accordance with section 3 of the act of May 16, 1923
14 (P.L.207, No.153), referred to as the Municipal Claim and Tax
15 Lien Law.
16 Section 2. This act shall take effect in 60 days.
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