[Ord. 375, 11/28/2006, Art. I]
This Part shall be known as the "Delinquent Earned Income and
Occupational Privilege Tax Cost and Collection Ordinance."
[Ord. 375, 11/28/2006, Art. II]
1.
The amounts established in Subsection 1C, below, shall constitute reasonable costs of delinquent tax collection. Reasonable costs shall be added to and become part of the delinquent taxes due and owing and shall be collected from the payor of delinquent taxes and shall be retained as compensation by the Delinquent Tax Collector.
A.
Pursuant to the Local Tax Enabling Act and specifically Act 192 of 2004, the political subdivision does hereby authorize the recovery of reasonable costs set forth in Subsection 1C, below, that are incurred by the political subdivision or charged to the political subdivision by its Delinquent Tax Collector retained by the political subdivision in connection with delinquent tax collection as a result of any taxpayers' failure to pay Taxes promptly.
B.
Delinquent tax collection services provided by the Delinquent Tax
Collector retained by the political subdivision may result in voluntary
payment of the delinquent taxes due without the initiation of enforced
collection proceedings. The political subdivision will incur reasonable
costs, including charges and commissions in connection with the collection
of the political subdivision's delinquent taxes. It is the intent
of this Part to pass the reasonable costs on to the delinquent person
or entity owing the delinquent taxes or person or entity paying the
delinquent taxes as part of the delinquent taxes due making the political
subdivision whole on all delinquent taxes collected. The recovery
of reasonable costs established herein shall not be contingent upon
the initiation of enforced collection proceedings. The reasonable
costs authorized and established herein are exclusive of any attorney
fees and expenses, if any, otherwise due to legal counsel from the
political subdivision, the Delinquent Tax Collector, or pursuant to
other applicable laws.
C.
Schedule. The following schedule of reasonable costs shall constitute
reasonable and appropriate costs of delinquent tax collection. The
reasonable costs shall be added to and become part of each delinquent
tax, together with the original tax, penalties, and interest, as well
as record costs, if any, and shall be payable in full before the discharge
or satisfaction of the delinquent taxes due. The schedule of reasonable
costs are separate and distinct from any amounts imposed by the Sheriff,
Prothonotary, Court, or any other public office in connection with
the collection of the political subdivision's delinquent taxes.
(1)
Reasonable costs shall include:
(a)
A sum in the amount of (1) 10% prior to the initiation of enforced
collection proceedings before the magisterial district judge, and
(2) 33% on or after the initiation of enforced collection proceedings
before the magisterial district judge, of gross delinquent tax collections
together with the actual cost of postage and other out-of-pocket expenses
of delinquent tax collection. For the purpose of this provision, the
initiation of enforced collection proceedings shall occur when a complaint,
claim or proof of claim, is prepared on behalf of the political subdivision
or if the political subdivision, by and through its delinquent tax
collector attends any legal proceeding or responds to any taxpayer
challenge relating to the collection of the delinquent tax. From and
after any such date, reasonable costs shall be at the higher percentage.
1)
Gross delinquent tax collections for the purpose of calculating
reasonable costs shall include the unpaid original tax due together
with all penalties and interest for each year of unpaid delinquent
taxes.
2)
Liability for payment of the reasonable costs related to the
collection of unpaid per capita, occupation, or occupational privilege
taxes may only be assessed, levied, and collected for five years from
the last day of the calendar year in which the tax was first due and
payable.
3)
Liability for payment of the reasonable cost for delinquent
earned income taxes shall be assessed, levied, and collected for any
delinquent earned income tax due and owing to the political subdivision.
[Ord. 375, 11/28/2006, Art. III]
The Delinquent Tax Collector is authorized to file and pursue
appropriate legal proceedings in accordance with § 21 of
the Local Tax Enabling Act, 53 P.S. § 6924.705, and in accordance
with any other applicable law, including Federal Bankruptcy Law, for
the enforced collection of delinquent taxes. The Delinquent Tax Collector
is authorized to bring such proceedings in the name of the political
subdivision and to utilize legal counsel at the sole cost and expense
of the Delinquent Tax Collector to sign, file, and pursue appropriate
legal proceedings, in the name of the political subdivision, to collect
the political subdivision's delinquent taxes. Pursuant to Act 192
of 2004, the political subdivision, whether independently or through
its Delinquent Tax Collector shall be represented by an attorney when
bringing suit under the provisions of the Local Tax Enabling Act pursuant
to Act 192 of 2004.