An Act amending the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law, further providing for notices of taxes; providing for removal of deceased spouse; further providing for installment payment of taxes; and providing for imposition of fees for collection of delinquent per capita, poll and occupation taxes.

Summary

This bill updates Pennsylvania's Local Tax Collection Law to modify how certain local taxes are managed and collected. It establishes a process to remove a deceased spouse from tax records, updates rules for paying taxes in installments, and allows local entities to charge fees for collecting delinquent per capita, poll, and occupation taxes. These changes affect local taxpayers and tax collectors by clarifying procedures and addressing the financial impact of late payments.

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