1Authorizing cities of the first class to require the garnishment
2of wages of delinquent taxpayers.

3The General Assembly of the Commonwealth of Pennsylvania
4hereby enacts as follows:

5Section 1. Short title.

6This act shall be known and may be cited as the First Class
7City Wage Garnishment Act.

8Section 2. Definitions.

9The following words and phrases when used in this act shall
10have the meanings given to them in this section unless the
11context clearly indicates otherwise:

12"City." A city of the first class.

13"Delinquent taxes." Any tax, fee or other charge imposed by
14a city or imposed or collected by a city for a school district
15of the first class that remains unpaid 60 days from the date of
16the tax notice.

17"Delinquent taxpayer." A person who owes delinquent taxes.

18"Employer." A person or entity located in this Commonwealth

1that makes payment of or is obligated to make payment of wages
2or salary to a person owing delinquent taxes to a city or school
3district of the first class.

4Section 3. Garnishment in cities.

5(a) General rule.--A city may garnish the wages or salary
6paid to a delinquent taxpayer, except that a city may not
7garnish wages or salary paid by the Commonwealth. The city shall
8present the delinquent taxpayer's employer with a certified
9notice and demand with the name of the delinquent taxpayer and
10the amount of delinquent taxes and costs for which garnishment
11is sought.

12(b) Duties of employer.--Upon presentation with a notice and
13demand for garnishment under subsection (a), an employer of a
14delinquent taxpayer shall deduct an amount sufficient to pay the
15delinquent taxes and costs from the wages, commissions or
16earnings of the delinquent taxpayer then owing or that shall
17within 60 days thereafter become due, or from any unpaid
18commissions or earnings of the delinquent taxpayer in the
19employer's possession or that shall within 60 days thereafter
20come into the employer's possession. The employer shall hold the
21amount so deducted in trust for the city and shall pay the
22amount deducted to the city within 60 days of receiving the
23notice and demand for garnishment, subject to the following:

24(1) Not more than 10% of the wages, commissions or
25earnings of the delinquent taxpayer may be deducted at any
26one time for delinquent taxes and costs.

27(2) The employer shall be entitled to deduct from the
28moneys collected from each delinquent taxpayer the
29administrative costs necessary to record such transactions,
30not exceeding 2% of the amount of money so collected.

1(c) Outside Commonwealth.--A city may also garnish the
2wages or salary paid outside this Commonwealth to any
3delinquent taxpayer, to the extent and in the manner
4permitted under the applicable laws of the local
5jurisdiction.

6Section 4. Enforcement.

7An employer that fails to comply with section 3 shall be
8liable for any amount of delinquent tax otherwise collectible
9under this act, together with a penalty of 10%, and the employer
10shall not have the benefit of any stay of execution or exemption
11law.

12Section 5. Effective date.

13This act shall take effect immediately.