HB 853 — An Act amending the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law, further providing for notices of taxes; providing for removal of deceased spouse; further providing for installment payment of taxes; and providing for imposition of fees for collection of delinquent per capita, poll and occupation taxes.

PRINTER'S NO.   883

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 853
                                               Session of
                                                 2025

     INTRODUCED BY WEBSTER, SANCHEZ, PROBST AND MALAGARI,
        MARCH 10, 2025

     REFERRED TO COMMITTEE ON FINANCE, MARCH 10, 2025


                                    AN ACT
 1   Amending the act of May 25, 1945 (P.L.1050, No.394), entitled
 2      "An act relating to the collection of taxes levied by
 3      counties, county institution districts, cities of the third
 4      class, boroughs, towns, townships, certain school districts
 5      and vocational school districts; conferring powers and
 6      imposing duties on tax collectors, courts and various
 7      officers of said political subdivisions; and prescribing
 8      penalties," providing for imposition of fees for collection
 9      of delinquent per capita, poll and occupation taxes.
10      The General Assembly of the Commonwealth of Pennsylvania
11   hereby enacts as follows:
12      Section 1.    The act of May 25, 1945 (P.L.1050, No.394), known
13   as the Local Tax Collection Law, is amended by adding a section
14   to read:
15      Section 20.2.    Imposition of Fees for Collection of
16   Delinquent Per Capita, Poll and Occupation Taxes.--(a)     The tax
17   collector, a taxing district or a private entity designated by a
18   governing body of the taxing district to impose and collect per
19   capita, poll or occupation taxes under this act may impose and
20   collect a reasonable fee for the costs incurred to provide a
21   notice of delinquency or to implement similar procedures for the
 1   purpose of collecting taxes from a delinquent taxpayer as
 2   approved by the governing body of the taxing district. The tax
 3   collector may retain the fees collected under this subsection.
 4   On an annual basis, the tax collector, a taxing district or a
 5   private entity designated by a governing body of the taxing
 6   district shall maintain an itemized accounting of all fees
 7   collected under this subsection.
 8      (b)   The tax collector, a taxing district or a private entity
 9   designated by a governing body of the taxing district may only
10   impose and collect the fee authorized under subsection (a) for
11   costs incurred during the five-year period commencing after the
12   last day of the calendar year when the per capita, poll or
13   occupation taxes were due.
14      (c)   A delinquent taxpayer may not bring a civil action
15   seeking a reimbursement, refund or elimination of fees imposed
16   on the delinquent taxpayer for the costs incurred to collect
17   per capita, poll or occupation taxes from the delinquent
18   taxpayer before the effective date of this subsection. Nothing
19   in this section shall be construed to authorize the tax
20   collector, a taxing district or a private entity designated by a
21   governing body of the taxing district to impose an additional
22   fee for the costs incurred for the collection of taxes before
23   the effective date of this subsection.
24      (d)   The collection of delinquent per capita, poll or
25   occupation taxes shall not be subject to a contingent fee audit.
26      Section 2.   This act shall take effect in 60 days.




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