Pennsylvania 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.

Bill Text

SENATE AMENDED
PRIOR PRINTER'S NOS. 882, 1486, 1804 PRINTER'S NO. 3511
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 852
Session of
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; 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
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.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
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Section 1. 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:
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. 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.
(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
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.
(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.
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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, LOCA