Pennsylvania HB852 amends tax collection procedures for delinquent per capita, occupation, occupational privilege, emergency, municipal services.

Pennsylvania HB852 modifies the Local Tax Enabling Act by repealing certain notice requirements and allowing bureaus, political subdivisions, or private agencies to collect reasonable costs for notifying taxpayers of delinquent taxes. These costs can be levied and collected for up to five years from the tax due date. The act also mandates annual audits and appeals for taxpayers.

Pennsylvania HB852 amends tax collection procedures for delinquent per capita, occupation, occupational privilege, emergency, municipal services.

Pennsylvania HB852 modifies the Local Tax Enabling Act by repealing certain notice requirements and allowing bureaus, political subdivisions, or private agencies to collect reasonable costs for notifying taxpayers of delinquent taxes. These costs can be levied and collected for up to five years from the tax due date. The act also mandates annual audits and appeals for taxpayers.