Pennsylvania HB853 amends the Local Tax Collection Law to allow fees for collecting delinquent per capita, poll, and occupation taxes.

Pennsylvania HB853 amends the Local Tax Collection Law by allowing tax collectors, taxing districts, or designated private entities to impose and collect reasonable fees for costs related to collecting delinquent per capita, poll, and occupation taxes. These fees can only be collected for costs incurred after the effective date of this amendment. The bill also prohibits delinquent taxpayers from bringing civil actions to seek reimbursement, refunds, or elimination of these fees before the effective date. The collection of these delinquent taxes is not subject to a contingent fee audit.

Pennsylvania HB853 amends the Local Tax Collection Law to allow fees for collecting delinquent per capita, poll, and occupation taxes.

Pennsylvania HB853 amends the Local Tax Collection Law by allowing tax collectors, taxing districts, or designated private entities to impose and collect reasonable fees for costs related to collecting delinquent per capita, poll, and occupation taxes. These fees can only be collected for costs incurred after the effective date of this amendment. The bill also prohibits delinquent taxpayers from bringing civil actions to seek reimbursement, refunds, or elimination of these fees before the effective date. The collection of these delinquent taxes is not subject to a contingent fee audit.