Section 707. Costs of Collection of Delinquent Per Capita, Occupation, Occupational Privilege, Emergency and Municipal Services, Local Services, Mercantile or Business Privilege, Amusement or Admissions and Income Taxes. (Hdg. amended Oct. 8, 2026, P.L.554, No.53)--(a) A bureau, political subdivision or private agency designated by a governing body of a political subdivision or a tax collection district to collect and administer per capita, occupation or occupational privilege, emergency and municipal services, local services, mercantile or business privilege or amusement or admissions taxes under Chapter 3 or income taxes under Chapter 5 may impose and collect the reasonable costs incurred to provide notices of delinquency or to implement similar procedures utilized to collect delinquent taxes from a taxpayer as approved by resolution of the governing body of the political subdivision or as adopted by the tax collection committee for taxes collected under Chapter 5. A governing body of a political subdivision shall notify the public of the costs associated with collection of delinquent taxes under this act by posting the resolution, and those costs adopted by a tax collection committee, in the political subdivision's business office and on the political subdivision's publicly accessible Internet website. The tax officer shall post costs adopted by the tax collection committee on the tax officer's publicly accessible Internet website. Reasonable costs collected may be retained by the tax collector under Chapter 3 or the tax officer under Chapter 5. An itemized accounting of all costs collected shall be remitted to the political subdivision or the tax collection committee on an annual basis. ((a) amended Oct. 8, 2026, P.L.554, No.53)
(b) Costs related to the collection of unpaid per capita, occupation, occupational privilege, emergency and municipal services, local services, mercantile or business privilege or amusement or admissions taxes may only be assessed, levied and collected for five years from the last day of the calendar year in which the tax was due. ((b) amended Oct. 8, 2026, P.L.554, No.53)
(c) A delinquent taxpayer may not bring an action for reimbursement, refund or elimination of reasonable costs of collection assessed or imposed prior to the effective date of this section. Additional costs may not be assessed on delinquent taxes collected prior to the effective date of this section.
(d) A contingent fee audit may not be conducted in the collection of delinquent taxes. ((d) added May 4, 2018, P.L.102, No.18)
(707 renumbered from 22.1 and amended July 2, 2008, P.L.197, No.32)