An Act amending the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, in collection of delinquent taxes, repealing provisions relating to notice and further providing for costs of collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes.

This bill changes how local governments in Pennsylvania handle the collection of unpaid taxes for specific categories like income, occupation, and local services. It removes the requirement for tax collectors to send a registered or certified mail notice to taxpayers before taking collection action against their employers. Instead, local authorities can now charge taxpayers for the costs of sending notices or using other collection procedures, provided these costs are approved by the local governing body. Additionally, the bill limits the time window for collecting these specific costs to five years from the date the tax was originally due.