HB 852 — An Act amending the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, in collection of delinquent taxes, further providing for collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes from employers, etc., for notice and for costs of collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes.

PRIOR PRINTER'S NO.

882 PRINTER'STHE NO.GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.

1486852 THE2025 GENERALINTMARCH ASSEMBLY10, OF2025STER, PENNSYLVANIASANCHEZ, HOUSEGIRAL, BILLHILL-EVANS SessionAND MALAGARI, REFERRED TO COMMITTEE ON FINANCE, MARCH 10, 2025 AN ACT Amending the act of No.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 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;

852authorizing 2025 INTRODUCED BY WEBSTER, SANCHEZ, GIRAL, HILL-EVANS, MALAGARI AND GREEN, MARCH 10, 2025 AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES, AS AMENDED, APRIL 24, 2025 AN ACT Amending the actestablishment of Decemberbureaus 31,and 1965 (P.L.1257, No.511), entitled "An act empowering cities of the secondappointment class,and citiescompensation of theofficers, secondagencies 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 schoolemployes districts of the fourth class including independent school districts, to levy,assess assess,and collect orsuch totaxes; provide for the levying, assessment and collection of certain taxes subject to maximum limitations for general revenue purposes;

authorizingproviding thefor establishmentjoint ofcollection bureaus and the appointment and compensation of officers,certain agenciestaxes, and employes to assess and collect such 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 collection of delinquent taxes, repealing provisions relating <-- to FURTHER PROVIDING FOR notice and further providing for <-- costs of collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes.

Section 704 of the act of December 31, 1965 <-- (P.L.1257, No.511), known as The Local Tax Enabling Act, is repealed:

SECTION 1.

SECTIONS 704 AND 707 HEADING, (A) AND (B) OF THE <-- ACT OF DECEMBER 31, 1965 (P.L.1257, NO.511), KNOWN AS THE LOCAL TAX ENABLING ACT, ARE AMENDED TO READ:

SECTION 704.

NOTICE.--(A) THE TAX COLLECTOR OR TAX OFFICER SHALL, AT LEAST FIFTEEN DAYS PRIOR TO THE PRESENTATION OF A WRITTEN NOTICE AND DEMAND TO THE STATE TREASURER OR OTHER FISCAL OFFICER OF THE STATE, OR TO ANY EMPLOYER, [NOTIFY] SEND AT LEAST THREE NOTICES TO THE TAXPAYER OWING THE DELINQUENT TAX BY [REGISTERED OR CERTIFIED] FIRST CLASS MAIL THAT A WRITTEN NOTICE AND DEMAND SHALL BE PRESENTED TO THE TAXPAYER'S EMPLOYER UNLESS SUCH TAX IS PAID.

(B) IN LIEU OF FIRST-CLASS MAIL UNDER SUBSECTION (A), THE TAX COLLECTOR OR TAX OFFICER MAY NOTIFY THE TAXPAYER BY REGISTERED OR CERTIFIED MAIL.

THE RETURN RECEIPT CARD FOR CERTIFIED OR REGISTERED MAIL SHALL BE MARKED DELIVERED TO 20250HB0852PN1486 - 2 - ADDRESSEE ONLY[, AND THE].

(C) THE COST OF NOTIFICATION [BY CERTIFIED OR REGISTERED MAIL] UNDER THIS SECTION SHALL BE ADDED TO THE COSTS FOR COLLECTING TAXES.

Reasonable costs collected may be retained by the tax collector under Chapter 3 or the tax officer under 20250HB0852PN0882 - 2 - Chapter 5.

* * * 20250HB0852PN1486 - 3 - Section 33. 2.

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