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PRINTER'S NO. 892
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
653
Session of
2017
INTRODUCED BY BROWNE, BOSCOLA, FOLMER, MENSCH, McGARRIGLE,
BARTOLOTTA, SCAVELLO, REGAN, EICHELBERGER, YUDICHAK,
BREWSTER, WILLIAMS, LAUGHLIN AND MARTIN, MAY 24, 2017
REFERRED TO LOCAL GOVERNMENT, MAY 24, 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
local taxes, further providing for collection; in
consolidated collection of local income taxes, further
providing for tax collection committees and for powers and
duties of tax officer; in collection of delinquent taxes,
further providing for costs of collection; and making a
related editorial change.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 313(a), Chapter 5 heading, section 505(a)
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and section 509(k) of the act of December 31, 1965 (P.L.1257,
No.511), known as The Local Tax Enabling Act, are amended to
read:
Section 313. Collection of Taxes.--(a) Administrative
Personnel; Joint Agreements.--
(1) Except as provided in section 506 and subject to the
provisions of section 509, any political subdivision is hereby
authorized to provide by ordinance or resolution for the
creation or designation of tax bureaus or the appointment and
compensation of a political subdivision, public employe, tax
bureau or public or private agency for the assessment and
collection of taxes imposed under authority of this chapter.
Each ordinance or resolution under this section authorizing a
political subdivision, public employe, tax bureau or public or
private agency to act in the capacity and with the authority of
a tax collector shall continue in force without annual
reauthorization unless otherwise repealed or revoked by the
political subdivision or unless otherwise provided by this act.
(2) Except as provided in section 506 and subject to the
provisions of section 509, political subdivisions imposing taxes
under authority of this chapter are authorized to make joint
agreements for the collection of such taxes or any of them. The
same political subdivision, tax bureau or public or private
agency may be employed by two or more political subdivisions to
collect any taxes imposed by them under authority of this
chapter.
* * *
CHAPTER 5
CONSOLIDATED COLLECTION OF LOCAL [INCOME] TAXES
Section 505. Tax collection committees.
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(a) General rule.--Subject to the provisions of subsection
(m) and section 509(k), 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.
* * *
Section 509. Powers and duties of tax officer.
* * *
(k) Collection.--In addition to the powers and duties
enumerated in this section, a tax officer:
(1) shall collect each tax which is authorized under
sections 301.1 and 303 except tax upon the transfer of real
property or of an interest in real property; and
(2) when designated by the tax collection committee, [a
tax officer] may collect other taxes levied pursuant to [this
act,] the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
No.1), known as the Taxpayer Relief Act, or other statutory
law.
Section 2. Section 707 heading of the act is amended and the
section is amended by adding a subsection to read:
Section 707. Costs of Collection of Delinquent Per Capita,
Occupation, Occupational Privilege, Emergency and Municipal
Services, Local Services [and], Income and Payroll Taxes.--* * *
(d) A contingent fee audit may not be conducted in the
collection of delinquent taxes.
Section 3. Nothing in this act shall be construed to
terminate or modify the terms of a contract in effect on the
effective date of this act for the term of that contract unless
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otherwise agreed to in writing by the parties to the contract.
Section 4. This act shall take effect January 1, 2018.
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