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

HB853 amends the Local Tax Collection Law to allow tax collectors, taxing districts, or designated private entities to impose and collect fees for the costs incurred in collecting delinquent per capita, poll, and occupation taxes. The fees can only be imposed for costs incurred after the effective date of this act. The collection of these delinquent taxes is not subject to a contingent fee audit. Additionally, delinquent taxpayers cannot seek reimbursement or elimination of fees for costs incurred before the effective date of this act.

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

HB853 amends the Local Tax Collection Law to allow tax collectors, taxing districts, or designated private entities to impose and collect fees for the costs incurred in collecting delinquent per capita, poll, and occupation taxes. The fees can only be imposed for costs incurred after the effective date of this act. The collection of these delinquent taxes is not subject to a contingent fee audit. Additionally, delinquent taxpayers cannot seek reimbursement or elimination of fees for costs incurred before the effective date of this act.