PRINTER'S NO. 790
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
724
Session of
2017
INTRODUCED BY HANNA AND HILL-EVANS, MARCH 7, 2017
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 7, 2017
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," in
consolidated collection of local income taxes, 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, 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.--
(1) In a county under paragraph (2), municipalities may
continue to collect 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.
(2) Counties 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).
Section 2. The amendment of section 505 of the act shall
apply retroactively to July 2, 2008.
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Section 3. This act shall take effect immediately.
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