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

This bill allows local governments in Pennsylvania to charge fees to taxpayers who owe delinquent per capita, poll, or occupation taxes. The fees are intended to cover the costs of sending notices about unpaid taxes and other collection efforts, and the money collected goes directly to the tax collector. Local officials must keep a detailed record of these fees and can only charge for costs incurred within five years of when the tax was due. The law also prevents taxpayers from suing to get these fees back and stops the use of contingency fees for collecting these specific taxes.