Section 20.2. Imposition of Fees for Collection of Delinquent Per Capita, Poll and Occupation Taxes.--(a) The tax collector, a taxing district or a private entity designated by a governing body of the taxing district to impose and collect per capita, poll or occupation taxes under this act may impose and collect a reasonable fee for the costs incurred to provide a notice of delinquency or to implement similar procedures for the purpose of collecting taxes from a delinquent taxpayer as approved by resolution of the governing body of the taxing district. The taxing district shall notify the public of the costs associated with collection of delinquent taxes under this section by posting the resolution in the political subdivision's business office and in an appropriate area of the taxing district's publicly accessible Internet website. Any private entity designated for the collection of delinquent taxes under this section shall post the costs adopted by the taxing district on the entity's publicly accessible Internet website. The tax collector may retain the fees collected under this subsection. On an annual basis, the tax collector, a taxing district or a private entity designated by a governing body of the taxing district shall maintain an itemized accounting of all fees collected under this subsection.
(b) The tax collector, a taxing district or a private entity designated by a governing body of the taxing district may only impose and collect the fee authorized under subsection (a) for costs incurred during the five-year period commencing after the last day of the calendar year when the per capita, poll or occupation taxes were due.
(20.2 added Oct. 8, 2026, P.L.557, No.54)