1Amending the act of May 25, 1945 (P.L.1050, No.394), entitled
2"An act relating to the collection of taxes levied by
3counties, county institution districts, cities of the third
4class, boroughs, towns, townships, certain school districts
5and vocational school districts; conferring powers and
6imposing duties on tax collectors, courts and various
7officers of said political subdivisions; and prescribing
8penalties," further providing for basic and continuing 
9education programs for tax collectors.

10The General Assembly of the Commonwealth of Pennsylvania
11hereby enacts as follows:

12Section 1. Section 4.1 of the act of May 25, 1945 (P.L.1050,
13No.394), known as the Local Tax Collection Law, amended June 22,
142001 (P.L.377, No.25), July 7, 2006 (P.L.394, No.80) and October 
1524, 2012 (P.L.1318, No.166), is amended to read:

16Section 4.1. [Basic and Continuing Education Programs]
17Qualifications for Tax Collectors.--(a) The department, in
18consultation with the Pennsylvania State Tax Collectors'
19Association, shall adopt and implement programs of basic
20training, examination and qualification of tax collectors and of
21continuing education to be met by [persons qualified as tax
22collectors as condition for renewal] tax collectors prior to
 

1being appointed or sworn into office. The department may
2contract with a third party to provide the basic training,
3examination, qualification and continuing education.

4(a.1) (1) The basic training program shall include, but not
5be limited to, the following courses:

6(i) Procedures for collecting taxes.

7(ii) This act and other statutes related to the imposition
8and collection of taxes.

9(iii) Auditing.

10(iv) Accounting.

11(v) Ethics.

12(vi) Computerization.

13(vii) Recent court decisions affecting the imposition and
14collection of taxes.

15(2) As a prerequisite to taking a qualification examination,
16the individual shall complete the basic training program
17authorized by the department.

18(3) (i) An individual shall have the option to sit for any
19qualification examination relating to the basic education
20program.

21(ii) No individual shall obtain qualification unless that
22individual has passed a basic qualification examination.

23[(iii) An individual who passes the basic qualification
24examination shall be known as a qualified tax collector.]

25(a.2) The department shall:

26(1) Make certain a [qualified] tax collector certificate is
27issued to an individual who passes the basic qualification
28examination. The certificate shall expire one year from the date
29of issuance but may be renewed for subsequent consecutive years
30upon the completion of mandatory continuing education in

1accordance with subsection (b).

2(2) Maintain a register that lists all [qualified] tax
3collectors. The register shall be open to public inspection and
4copying upon payment of a nominal fee.

5(3) Provide once each year a list of all [qualified] tax
6collectors on the department's World Wide Web site.

7(4) Determine and approve reasonable fees for the training
8program and for testing and qualification. The individual shall
9bear the cost of the program, testing and qualification unless
10the political subdivision agrees to pay for the cost in whole or
11in part.

12[(a.3) It shall be unlawful on or after the effective date
13of this subsection for any individual to hold himself out as
14being qualified in training under this section unless the
15individual holds a current, valid certificate.]

16(a.4) Nothing in this section shall prevent any individual
17from participating in the department's basic training program
18and obtaining qualification.

19(a.5) A person that meets any of the following may not be
20appointed or sworn into office as a tax collector:

21(1) Has been convicted of a felony involving fraud,
22extortion or dishonesty in any jurisdiction.

23(2) Has engaged in conduct which significantly adversely
24reflects on the person's credibility, honesty or integrity.

25(3) Is unable to obtain the bond required under this act.

26(4) Has not satisfied the mandatory education requirements
27under this section.

28(5) Does not meet qualifications and requirements
29established by the department by regulation.

30(b) Each [qualified] tax collector shall be required to

1obtain six hours of mandatory continuing education during each
2year of his term of office.

3(c) The topics for continuing education shall include, but
4not be limited to, the following:

5(1) Accounting.

6(2) Auditing.

7(3) Computerization.

8(4) Ethics.

9(5) Procedures for collecting taxes.

10(6) Recent court decisions affecting the imposition and
11collection of taxes.

12(7) The local tax collection laws and other statutes related
13to the imposition and collection of taxes.

14(d) The department shall inform [qualified] tax collectors
15of the continuing education requirement upon issuance of
16certificates.

17(e) Renewal of qualification shall be on an annual basis
18upon completion of continuing education requirements as set
19forth in this section. The collectors shall bear the cost of the
20program and qualification unless the political subdivision
21agrees to pay for the cost in whole or in part.

22(f) A record of all [qualified] tax collectors shall be kept
23by the department and shall be open to public inspection and
24copying upon payment of a nominal fee.

25(g) This section shall not apply to a person who has served
26eight or more terms as a tax collector.

27(h) The following words and phrases when used in this
28section shall have the meanings given to them in this subsection
29unless the context clearly indicates otherwise:

30"Department" shall mean the Department of Community and
 

1Economic Development of the Commonwealth.

2["Qualified tax collector" shall mean a person who holds a 
3current valid certificate of qualification issued by the 
4Department of Community and Economic Development.]

5"Tax collector" shall mean a person duly elected or appointed 
6to collect real property taxes levied by a political 
7subdivision, other than a county, including the following:

8(1) A tax collector in a borough, incorporated town or
9township of the first or second class.

10(2) A treasurer of a city of the third class in that
11person's capacity as tax collector.

12(3) An employe or official who has been designated to 
13collect real property taxes in a municipality, other than a 
14county, existing or organized under 53 Pa.C.S. Pt. III Subpt. E 
15(relating to home rule and optional plan government), which 
16municipality has eliminated the elective office of tax 
17collector.

18Section 2. The amendment of section 4.1 of the act shall
19apply to tax collectors elected or appointed on or after the
20effective date of this section.

21Section 3. This act shall take effect in 60 days.