[Ord. 398, 3/11/2013, § 1-601]
This Part shall be known as the "LTEA Costs of Collection Ordinance."
[Ord. 398, 3/11/2013, § 1-602]
When used herein, the following terms shall have the following meanings:
COSTS OF COLLECTION
The reasonable costs incurred to provide notices of delinquency or to implement similar procedures utilized to collect delinquent employer taxes and delinquent taxes from delinquent employers and delinquent taxpayers, including the initial delinquent collection fee, the delinquent collection fee and expenses.
CURRENT YEAR
The calendar year in which taxes are levied.
DELINQUENT COLLECTION FEE
A cost of collection recovered by Tax Officer from delinquent employers and delinquent taxpayers. Liability for the delinquent collection fee shall commence in accordance with § 1-604 of this Part.
DELINQUENT EMPLOYER
An employer owing delinquent employer taxes and/or fines and penalties.
DELINQUENT EMPLOYER TAXES
Any taxes not paid on or before the due date by an employer having a duty to withhold and pay taxes pursuant to the LTEA. Delinquent employer taxes shall include all applicable penalties, interest, costs of collection and fines and penalties in accordance with applicable law.
DELINQUENT TAXES
Any taxes, other than taxes subject to withholding, not paid on or before the due date by any taxpayer. Delinquent taxes shall include all applicable penalties, interest, costs of collection and fines and penalties in accordance with applicable law.
DELINQUENT TAXPAYER
A taxpayer owing delinquent taxes and/or fines and penalties.
EMPLOYER
A person, business entity or other entity employing one or more persons for a salary, wage, commission or other compensation and having a duty to withhold taxes from its employees, file a return and pay the Tax Officer pursuant to the provisions of the LTEA.
EXPENSES
All actual out-of-pocket expenses paid or incurred by Tax Officer to collect delinquent employer taxes and delinquent taxes, including, but not limited to, court costs, Sheriffs fees and postage expenses.
FINES AND PENALTIES
Those fines and penalties imposed by a court of competent jurisdiction pursuant to the LTEA and any other applicable law.
GROSS COLLECTIONS
All taxes due, including the tax principal plus accumulated penalties and interest and fines and penalties.
INITIAL DELINQUENT COLLECTION FEE
A cost of collection recovered by Tax Officer from delinquent employers and delinquent taxpayers. Liability for the initial delinquent collection fee shall commence in accordance with § 1-604 of this Part.
SUCCEEDING YEAR
The calendar year following the current year.
TAX OFFICER
Includes its owners, shareholders, directors, employees, agents and legal counsel, their owners, shareholders, partners, employees and agents.
TAX OR TAXES
2011 and prior years' earned income taxes, net profits taxes, and local services taxes. This term shall also include local services taxes for tax years 2012 and thereafter.
TAXPAYER(S)
Any individual, including self-employed individuals, required under the LTEA to file a return of a tax or to pay a tax.
[Ord. 398, 3/11/2013, § 1-603]
1. 
Expenses. Expenses shall be recovered by Tax Officer as part of delinquent employer taxes and delinquent taxes collected.
2. 
Initial Delinquent Collection Fee. The initial delinquent collection fee shall be 10% of gross collections calculated on the first of the month for the entire month, or part thereof, in which delinquent employer taxes and delinquent taxes are paid-in-full.
3. 
Delinquent Collection Fee. The delinquent collection fee shall be 20% of gross collections calculated on the first of the month for the entire month, or part thereof, in which delinquent employer taxes and delinquent taxes are paid-in-full.
4. 
Fines and Penalties. Fines and penalties shall be in the amounts approved by a court of competent jurisdiction.
[Ord. 398, 3/11/2013, § 1-604]
1. 
This Part shall take effect on the date of enactment.
2. 
Costs of collection and fines and penalties shall apply to delinquent employer taxes and delinquent taxes relating to taxes for the 2011 tax year and for all prior tax years still due and owing as of the effective date of this Part.
3. 
Costs of collection and fines and penalties shall apply to delinquent local services taxes relating to taxes for the 2012, tax year and subsequent tax years on the first day of the succeeding year.
4. 
Expenses shall be recovered from delinquent employers and delinquent taxpayers from the date on which taxes became delinquent employer taxes and delinquent taxes.
5. 
The initial delinquent collection fee shall accrue as follows:
A. 
Delinquent Employers.
(1) 
The initial delinquent collection fee shall commence for all delinquent taxes still due and owing for tax years 2011 and prior on the effective date of this Part and shall continue through the last day of the required notice described in § 1-605.1, of this Part, at which time the initial delinquent collection fee shall cease.
(2) 
The initial delinquent collection fee shall commence for all delinquent local services tax due and owing for tax year 2012 and subsequent tax years on the first day of the succeeding year, and shall continue through the last day of the required notice described in § 1-605.1, of this Part, at which time the Initial delinquent collection fee shall cease.
B. 
Delinquent Taxpayers.
(1) 
The initial delinquent collection fee shall commence for all delinquent taxes still due and owing for tax years 2011 and prior on the effective date of this Part and shall continue through the last day of the required notice described in § 1-605.1, of this Part, at which time the initial delinquent collection fee shall cease.
(2) 
The initial delinquent collection fee shall commence for all delinquent local services taxes due and owing for tax year 2012 and subsequent tax years on the first day of the succeeding year, and shall continue through the last day of the required notice described in § 1-605.1, of this Part, at which time the initial delinquent collection fee shall cease.
6. 
Delinquent Collection Fee. For both delinquent employers and delinquent taxpayers, the delinquent collection fee shall commence on the first day following the last day of the required notice described in § 1-605.1, of this Part and shall continue until the end of the month in which the delinquent employer taxes and delinquent taxes are paid-in-full.
7. 
Fines and Penalties. Fines and penalties shall be recoverable from the date awarded by a court of competent jurisdiction.
[Ord. 398, 3/11/2013, § 1-605]
1. 
Required Notice. Tax Officer shall mail, by first-class mail, a written notice to each delinquent employer and delinquent taxpayer known to Tax Officer advising them of the balance due for delinquent employer taxes and delinquent taxes, including costs of collection ("required notice"). The required notice shall be deemed received on the next date following the mailing date and shall provide the delinquent employer and delinquent taxpayer 30 days in which to pay the delinquent employer taxes and delinquent taxes in full.
2. 
Any balance due for delinquent employer taxes and delinquent taxes remaining following the 30th day after the required notice shall no longer be subject to the initial delinquent collection fee, but shall be subject to the delinquent collection fee regardless of whether there exists an agreement to pay the delinquent employer taxes or delinquent taxes in installments or following any forbearance.
3. 
Costs of collection shall be recoverable as part of the delinquent employer taxes and delinquent taxes, as well as in any legal proceeding initiated by counsel for Tax Officer, including claims filed in Federal Bankruptcy Court proceedings.
4. 
Tax Officer shall assess and collect costs of collection in accordance with the LTEA and as otherwise authorized by applicable law. Tax Officer shall retain costs of collection and one-half of any fines and penalties recovered. The remaining one-half of any fines and penalties recovered shall be paid to the Borough.
[Ord. 398, 3/11/2013, § 1-606]
Fines and penalties shall be in addition to any costs of collection due. Tax Officer shall charge and recover costs of collection from any delinquent employer or delinquent taxpayer even after a court awards fines and penalties, unless otherwise provided by applicable law.