PRINTER'S NO. 785
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
680
Session of
2015
INTRODUCED BY HANNA, McNEILL, D. COSTA AND COHEN, MARCH 2, 2015
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 2, 2015
AN ACT
Amending the act of December 31, 1965 (P.L.1257, No.511),
entitled "An act empowering cities of the second class,
cities of the second class A, cities of the third class,
boroughs, towns, townships of the first class, townships of
the second class, school districts of the second class,
school districts of the third class and school districts of
the fourth class including independent school districts, to
levy, assess, collect or to provide for the levying,
assessment and collection of certain taxes subject to maximum
limitations for general revenue purposes; authorizing the
establishment of bureaus and the appointment and compensation
of officers, agencies and employes to assess and collect such
taxes; providing for joint collection of certain taxes,
prescribing certain definitions and other provisions for
taxes levied and assessed upon earned income, providing for
annual audits and for collection of delinquent taxes, and
permitting and requiring penalties to be imposed and
enforced, including penalties for disclosure of confidential
information, providing an appeal from the ordinance or
resolution levying such taxes to the court of quarter
sessions and to the Supreme Court and Superior Court,"
further providing for tax collection committees.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 505(a) of the act of December 31, 1965
(P.L.1257, No.511), known as The Local Tax Enabling Act, added
July 2, 2008 (P.L.197, No.32), is amended and the section is
amended by adding a subsection to read:
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Section 505. Tax collection committees.
(a) General rule.--Subject to the provisions of [subsection]
subsections (m) and (n), each tax collection district shall be
governed by a tax collection committee constituted and operated
as set forth in this section. Meetings of the tax collection
committee shall be conducted under 65 Pa.C.S. Ch. 7 (relating to
open meetings) and the act of June 21, 1957 (P.L.390, No.212),
referred to as the Right-to-Know Law.
* * *
(n) Advisory tax collection committees.--In any county in
which, on July 1, 2008, there was only one school district and
each municipality, coterminous with the school district, in the
county contracted with the same countywide office for the
collection of its earned income taxes, the county shall not be
required to establish a tax collection committee that satisfies
the requirements of this section if the delegate appointed by
one of the governing bodies of a political subdivision in the
county would otherwise have had a majority of the voting rights
under subsection (c). In such county, the municipalities may
continue to collect their taxes through the countywide office
and may form an advisory tax collection committee comprised of
one delegate from each municipality. The advisory tax collection
committee shall meet at least once annually to review legal and
audit matters, to provide recommendations and concerns to the
countywide office and to provide staff for the appeals board.
Section 2. The amendment of section 505 of the act shall
apply retroactively to July 2, 2008.
Section 3. This act shall take effect immediately.
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