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PRIOR PRINTER'S NOS.
SENATE AMENDED PRIOR PRINTER'S NOS.
882, 1486 PRINTER'S NO.
882, 1486, 1804 PRINTER'S NO.
1804 THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.
3511 THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.
852 2025 INTGREEN, MARCH 10, 2025ANCHEZ, GIRAL, HILL-EVANS, MALAGARI AND AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES, JUNE 2, 2025 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, the second class, school districts of the second class,s 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;
852 2025 INTRODUCED BY WEBSTER, SANCHEZ, GIRAL, HILL-EVANS, MALAGARI AND GREEN, MARCH 10, 2025 SENATOR HUTCHINSON, FINANCE, IN SENATE, AS AMENDED, JUNE 3, 2026 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;
authorizing the establishment of bureaus and the appointment and compensation of officers, agencies 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, 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.
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 sessions and to the Supreme Court and Superior Court," in collection of delinquent taxes, further providing for notice and for costs of collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes.
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:
Sections 702, 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:
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.
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.
THE LAST OF THE THREE NOTICES SENT BY FIRST <-- CLASS MAIL SHALL BE MAILED TO THE TAXPAYER OWING THE DELINQUENT TAX ON THE FIFTEENTH DAY PRIOR TO PRESENTATION OF A WRITTEN NOTICE AND DEMAND TO THE STATE TREASURER OR OTHER FISCAL OFFICER OF THE STATE OR TO ANY EMPLOYER.
The last of the three notices sent by first class mail shall be mailed to the taxpayer owing the delinquent tax on the fifteenth day prior to presentation of a written notice and demand to the State Treasurer or other fiscal officer of the State or to any employer.
(D) IF WITHIN 15 DAYS OF MAILING THE NOTICE IN ACCORDANCE <-- WITH SUBSECTION (B) THE CERTIFIED MAIL IS REFUSED, UNCLAIMED OR THE RETURN RECEIPT IS NOT RECEIVED, THE TAX COLLECTOR SHALL MAIL BY UNITED STATES FIRST CLASS MAIL TO THE TAXPAYER THE NOTICE REQUIRED BY THIS SECTION AT LEAST FIFTEEN DAYS PRIOR TO A WRITTEN NOTICE AND DEMAND BEING MAILED TO THE STATE TREASURER OR OTHER FISCAL OFFICER OF THE STATE OR TO AN EMPLOYER.
(d) If within 15 days of mailing the notice in accordance with subsection (b) the certified mail is refused, unclaimed or the return receipt is not received, the tax collector shall mail by United States first class mail to the taxpayer the notice required by this section at least fifteen days prior to a written notice and demand being mailed to the State Treasurer or other fiscal officer of the State or to an employer.
20250HB0852PN3511 - 2 - SECTION 702.
COLLECTION OF DELINQUENT PER CAPITA, <-- OCCUPATION, OCCUPATIONAL PRIVILEGE, EMERGENCY AND MUNICIPAL SERVICES, LOCAL SERVICES AND INCOME TAXES FROM EMPLOYERS, ETC.-- THE TAX COLLECTOR UNDER CHAPTER 3 AND THE TAX OFFICER UNDER CHAPTER 5 SHALL DEMAND, RECEIVE AND COLLECT FROM ALL EMPLOYERS, OTHER THAN THE COMMONWEALTH, EMPLOYING PERSONS OWING DELINQUENT PER CAPITA, OCCUPATION OR OCCUPATIONAL PRIVILEGE TAXES UNDER CHAPTER 3 OR EMERGENCY AND MUNICIPAL SERVICES, LOCAL SERVICES AND INCOME TAXES UNDER CHAPTER 5, OR WHOSE SPOUSE OWES DELINQUENT PER CAPITA, OCCUPATION OR OCCUPATIONAL PRIVILEGE TAXES UNDER CHAPTER 3 OR EMERGENCY AND MUNICIPAL SERVICES, LOCAL SERVICES AND INCOME TAXES UNDER CHAPTER 5, OR HAVING IN POSSESSION UNPAID COMMISSIONS OR EARNINGS BELONGING TO ANY PERSON OR PERSONS OWING DELINQUENT PER CAPITA, OCCUPATION OR OCCUPATIONAL PRIVILEGE TAXES UNDER CHAPTER 3 OR EMERGENCY AND MUNICIPAL SERVICES, LOCAL SERVICES AND INCOME TAXES UNDER CHAPTER 5, OR WHOSE SPOUSE OWES DELINQUENT PER CAPITA, OCCUPATION OR OCCUPATIONAL PRIVILEGE TAXES UNDER CHAPTER 3 OR EMERGENCY AND MUNICIPAL SERVICES, LOCAL SERVICES AND INCOME TAXES UNDER CHAPTER 5, UPON THE PRESENTATION OF A WRITTEN NOTICE AND DEMAND CERTIFYING THAT THE INFORMATION CONTAINED THEREIN IS TRUE AND CORRECT AND CONTAINING THE NAME OF THE TAXABLE OR THE SPOUSE THEREOF AND THE AMOUNT OF TAX DUE.
UPON THE PRESENTATION OF SUCH WRITTEN NOTICE AND DEMAND, IT SHALL BE THE DUTY OF ANY EMPLOYER TO DEDUCT FROM THE WAGES, COMMISSIONS OR EARNINGS OF SUCH INDIVIDUAL EMPLOYES, THEN OWING OR THAT SHALL WITHIN SIXTY DAYS THEREAFTER BECOME DUE, OR FROM ANY UNPAID COMMISSIONS OR EARNINGS OF ANY SUCH TAXABLE IN THE EMPLOYER'S POSSESSION, OR THAT SHALL WITHIN SIXTY DAYS THEREAFTER COME INTO THE EMPLOYER'S POSSESSION, A SUM SUFFICIENT TO PAY THE RESPECTIVE AMOUNT OF THE 20250HB0852PN3511 - 3 - DELINQUENT TAXES AND COSTS, SHOWN UPON THE WRITTEN NOTICE OR DEMAND, AND TO PAY THE SAME TO THE TAX COLLECTOR OF THE TAXING DISTRICT OR TO THE TAX OFFICER FOR THE TAX COLLECTION DISTRICT IN WHICH SUCH DELINQUENT TAX WAS LEVIED WITHIN SIXTY DAYS AFTER SUCH NOTICE SHALL HAVE BEEN GIVEN.
NO MORE THAN TEN PERCENT OF THE WAGES, COMMISSIONS OR EARNINGS OF THE DELINQUENT TAXPAYER OR SPOUSE THEREOF MAY BE DEDUCTED AT ANY ONE TIME FOR DELINQUENT TAXES AND COSTS.
THE EMPLOYER SHALL BE ENTITLED TO DEDUCT FROM THE MONEYS COLLECTED FROM EACH EMPLOYE THE COSTS INCURRED FROM THE EXTRA BOOKKEEPING NECESSARY TO RECORD SUCH TRANSACTIONS, NOT EXCEEDING TWO PERCENT OF THE AMOUNT OF MONEY SO COLLECTED AND PAID OVER TO THE TAX COLLECTOR OR TAX OFFICER.
UPON THE FAILURE OF ANY EMPLOYER TO DEDUCT THE AMOUNT OF SUCH TAXES OR TO PAY THE SAME OVER TO THE TAX COLLECTOR OR TAX OFFICER, LESS THE COST OF BOOKKEEPING INVOLVED IN SUCH TRANSACTION, AS HEREIN PROVIDED, WITHIN THE TIME HEREBY REQUIRED, THE EMPLOYER SHALL FORFEIT AND PAY THE AMOUNT OF SUCH TAX FOR EACH SUCH TAXABLE WHOSE TAXES ARE NOT WITHHELD AND PAID OVER, OR THAT ARE WITHHELD AND NOT PAID OVER TOGETHER WITH A PENALTY OF TEN PERCENT ADDED THERETO, TO BE RECOVERED BY AN ACTION OF ASSUMPSIT IN A SUIT TO BE INSTITUTED BY THE TAX COLLECTOR OR TAX OFFICER, OR BY THE PROPER AUTHORITIES OF THE TAXING DISTRICT OR TAX COLLECTION DISTRICT, AS DEBTS OF LIKE AMOUNT ARE NOW BY LAW RECOVERABLE, EXCEPT THAT SUCH PERSON SHALL NOT HAVE THE BENEFIT OF ANY STAY OF EXECUTION OR EXEMPTION LAW.
THE TAX COLLECTOR OR TAX OFFICER SHALL NOT PROCEED AGAINST A SPOUSE OR THE SPOUSE'S EMPLOYER UNTIL THE TAX COLLECTOR OR TAX OFFICER HAS PURSUED COLLECTION REMEDIES AGAINST THE DELINQUENT TAXPAYER AND HIS EMPLOYER UNDER THIS SECTION AND SECTION 704.
SECTION 704.
NOTICE.--THE TAX COLLECTOR OR TAX OFFICER 20250HB0852PN3511 - 4 - 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 THE TAXPAYER OWING THE DELINQUENT TAX, AND THE DELINQUENT TAXPAYER'S SPOUSE IF THE TAX COLLECTOR OR TAX OFFICER INTENDS TO PROCEED AGAINST THE SPOUSE OR THE SPOUSE'S EMPLOYER UNDER SECTION 702, BY REGISTERED OR CERTIFIED MAIL THAT A WRITTEN NOTICE AND DEMAND SHALL BE PRESENTED TO THE TAXPAYER'S EMPLOYER UNLESS SUCH TAX IS PAID.
THE RETURN RECEIPT CARD FOR CERTIFIED OR REGISTERED MAIL SHALL BE MARKED DELIVERED TO ADDRESSEE ONLY, AND THE COST OF NOTIFICATION BY CERTIFIED OR REGISTERED MAIL SHALL BE ADDED TO THE COSTS FOR COLLECTING TAXES.
Costs of Collection of Delinquent Per Capita, Occupation, Occupational Privilege, Emergency and Municipal 20250HB0852PN1804 - 2 - Services, Local Services, Mercantile or Business Privilege, Amusement or Admissions and Income Taxes.--(a) A bureau, political subdivision or private agency designated by a governing body of a political subdivision or a tax collection district to collect and administer per capita, occupation or occupational privilege, emergency and municipal services, local services, mercantile or business privilege or amusement or admissions taxes under Chapter 3 or income taxes under Chapter 5 may impose and collect the reasonable costs incurred to provide notices of delinquency or to implement similar procedures utilized to collect delinquent taxes from a taxpayer as approved by the governing body of the political subdivision or the tax collection committee.
Costs of Collection of Delinquent Per Capita, Occupation, Occupational Privilege, Emergency and Municipal Services, Local Services, Mercantile or Business Privilege, Amusement or Admissions and Income Taxes.--(a) A bureau, political subdivision or private agency designated by a governing body of a political subdivision or a tax collection district to collect and administer per capita, occupation or occupational privilege, emergency and municipal services, local services, mercantile or business privilege or amusement or admissions taxes under Chapter 3 or income taxes under Chapter 5 may impose and collect the reasonable costs incurred to provide notices of delinquency or to implement similar procedures utilized to collect delinquent taxes from a taxpayer as approved by RESOLUTION OF the governing body of the political subdivision <-- or AS ADOPTED BY the tax collection committee[.] FOR TAXES <-- COLLECTED UNDER CHAPTER 5.
A GOVERNING BODY OF A POLITICAL SUBDIVISION SHALL NOTIFY THE PUBLIC OF THE COSTS ASSOCIATED WITH COLLECTION OF DELINQUENT TAXES UNDER THIS ACT BY POSTING THE 20250HB0852PN3511 - 5 - RESOLUTION, AND THOSE COSTS ADOPTED BY A TAX COLLECTION COMMITTEE, IN THE POLITICAL SUBDIVISION'S BUSINESS OFFICE AND ON THE POLITICAL SUBDIVISION'S PUBLICLY ACCESSIBLE INTERNET WEBSITE.
THE TAX OFFICER SHALL POST COSTS ADOPTED BY THE TAX COLLECTION COMMITTEE ON THE TAX OFFICER'S PUBLICLY ACCESSIBLE INTERNET WEBSITE.
20250HB0852PN1804 - 3 -
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