Pennsylvania HB852 amends tax collection procedures for various taxes, including per capita, occupation, and income taxes.

Pennsylvania HB852 modifies the Local Tax Enabling Act by repealing certain notice requirements and amending cost collection provisions for delinquent taxes. It specifies that costs related to collecting unpaid taxes can only be assessed, levied, and collected under certain conditions. The bill also mandates that an itemized accounting of all collected costs be submitted annually to the relevant political subdivision or tax collection committee.

Pennsylvania HB852 amends tax collection procedures for various taxes, including per capita, occupation, and income taxes.

Pennsylvania HB852 modifies the Local Tax Enabling Act by repealing certain notice requirements and amending cost collection provisions for delinquent taxes. It specifies that costs related to collecting unpaid taxes can only be assessed, levied, and collected under certain conditions. The bill also mandates that an itemized accounting of all collected costs be submitted annually to the relevant political subdivision or tax collection committee.