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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, 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
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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
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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.
Section 707. 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
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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. Reasonable costs collected may be retained by
the tax collector under Chapter 3 or the tax officer under
Chapter 5. An itemized accounting of all costs collected shall
be remitted to the political subdivision or the tax collection
committee on an annual basis.
(b) Costs related to the collection of unpaid per capita,
occupation, occupational privilege, emergency and municipal
services [or], local services, mercantile or business privilege
or amusement or admissions taxes may only be assessed, levied
and collected for five years from the last day of the calendar
year in which the tax was due.
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Section 2. This act shall take effect in 60 days.
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