Township of Washington, PA Fees

Chapter/Type of Fee				Fee
Chapter 41, Building Construction				See §§ A137-2, A137-3, A137-4 and A137-6
Chapter 47, Driveways [Amended 9-14-1995 by Res. No. 1995-8]
	Temporary driveway permit			$25.00
	Temporary driveway permit escrow			$200.00
	Permanent driveway escrow			$650.00
	Driveway permit fee			$50.00
Chapter 70, Mobile Home Parks [Added 6-13-1991 by Ord. No. 1991-4; amended 8-8-1991; 1-27-2005 by Res. No. 2005-13]
	Issuance of an original permit (mobile home park application			$100.00
	Annual license (renewal). In addition to safety and property maintenance issues, an annual resident update shall be required as a part of the annual license			$25.00
	Annual inspection of a mobile home park, per unit			$20.00
Chapter 85, Peddling and Soliciting [Amended 5-14-1992 by Res. No. 1992-5]
	License fee			$25.00
	License and permit fee, no specific fee mentioned			$25.00
Chapter 88, Property Maintenance				See § A137-5
Chapter 95, Sewers				(Fees shall be set by the Municipal Authority; see also § A137-8)
Chapter 97, Sexually Oriented Business [Added 1-4-1993 by Res. No. 1993-2]
	Annual permit fee			$500.00
Chapter 99, Stormwater Management
	Stormwater management permits for activities not associated with a subdivision or land development plan: [Amended 1-26-2006 by Res. No. 2006-10]
	0 to 0.99			$250
	1 to 4.99			$300
	5 to 9.99			$350
	10 to 14.99			$400
	15 to 21.99			$500
	22 to 24.99			$600
	25 to 29.99			$700
	30 to 39.99			$750
	40 to 49.99			$800
	50 to 74.99			$850
	75 to 99.99			$900
	100 and above			$900, plus $10 per acre over 100 acres
Chapter 101, Streets and Sidewalks
	Article III, Excavations in Streets [Amended 4-29-2004 by Res. No. 2004-14]
		Issuance of permit		$50.00
		Inspection fee, per square foot of opening within Township right-of-way		$2.50
Chapter 107, Subdivision and Land Development
	Residential subdivision review:
		1 to 5 lots		$275.00, plus $75.00 additional each lot
		6 to 10 lots		$525.00, plus $75.00 additional each lot
		11 or more lots		$775.00, plus $75.00 additional each lot
	Nonresidential subdivision review:
		1 to 5 lots		$275.00, plus $75.00 additional each lot
		6 to 10 lots		$525.00, plus $75.00 additional each lot
		11 or more lots		$775.00, plus $75.00 additional each lot
	Nonresidential single-tract subdivision:
		Commercial and light industrial		$275.00, plus $55.00 each 1,000 square feet or portion thereof of total tract area
		Heavy industrial		$300.00, plus $45.00 each 1,000 square feet or portion thereof of building space or $55.00 per acre or portion thereof of total tract area, whichever is greater
	Land development [Amended 5-26-1994 by Res. No. 1994-7]			$500.00
		Revision to an approved final plan of subdivision or land development [Added 5-26-1994 by Res. No. 1994-7]
		Ancillary expenses:
			Engineering and legal services, materials and facilities tests, dedication and legal agreements and refunds	Subdivider, developer or builder must furnish security
		Manufactured home parks:
			Inspection fee	$25.00
			Permit for removal of manufactured home	$2.00
Chapter 119, Taxation[1]
	Article III, Admission Privilege Tax
		Amusement permit fee		$250.00
		Amusement permit renewal fee		$25.00
		Duplicate amusement permit		$25.00
		Tax certifications [Added 3-10-1994 by Ord. No. 1994-9; amended 12-21-2006 by Res. No. 2006-23]		$20
Ch. 122, Traffic Impact Fees [Added 5-23-2002 by Res. No. 2002-16]
	TSA West			$0
	TSA East			$1,011
Chapter 129, Water [Amended 1-3-1995 by Res. No. 1995-2]
	Part 1, Public Water System			(Fees shall be set by the Municipal Authority)
	Part 2, On-Lot Wells [Amended 1-2-2001 by Res. No. 2001-7A; 1-6-2003 by Res. No. 2003-7; 1-2-2007 by Res. No. 2007-8]
		Well permit fee for applications where an on-lot sewage disposal permit is also required		$75.00
		Well permit fee for applications where an on-lot sewage disposal permit is not required		$75.00
		LTL portion [Added 1-3-2005 by Res. No. 2005-6]		Billed hourly
Chapter 131, Zoning				See §§ A137-14 and A137-13

[1]

Editor's Note: See also § A137-16, Delinquent tax collection schedule of costs to be paid by taxpayer.

§ A137-2 Building fees.

[Added 10-10-1991; amended 7-24-1997 by Res. No. 1997-11; 1-5-1998 by Res. No. 1998-5; 1-2-2001 by Res. No. 2001-5; 2-22-2001 by Res. No. 2001-12; 4-29-2004 by Res. No. 2004-10]

Residential building permit for one- and two-family dwelling construction.

[Amended 1-3-2005 by Res. No. 2005-6; 1-2-2007 by Res. No. 2007-8]

(1)

New construction, including porches, patios, attics, basements, garages, and living areas. Crawl spaces and dead area spaces are excluded.

(a)

Per square foot: $0.32.

(b)

Minimum permit fee: $425.

(2)

For residential additions including attached garages:

(a)

Per square foot: $0.32.

(b)

Minimum permit fee: $325.

(3)

For garages 500 square feet and over, accessory structures 500 square feet and over, and decks:

(a)

Per square foot: $0.32.

(b)

Minimum permit fee: $265.

(4)

For private in-ground swimming pools:

(a)

Per square foot: $0.32.

(b)

Minimum permit fee: $255.

(5)

Permit for building where none of the above categories apply: $110.

(6)

The building permit renewal fee is: $55.

Building permit for nonresidential and residential other than one- and two-family uses.

(1)

Township collects an escrow amount based upon an estimated amount prepared by the Building Inspector.

[Amended 1-2-2007 by Res. No. 2007-8]

(2)

Township bills escrow account 125% of hourly rate per hour plus expenses based on LTL bill.

[Amended 1-3-2005 by Res. No. 2005-6; 1-2-2007 by Res. No. 2007-8]

(3)

Additions to or refunds from escrow fund. The applicant for a building permit shall pay to the Township any amount by which the actual inspection fee as calculated in Subsection B(2) exceeds the escrow fund. The Township shall refund to the applicant any amount by which the actual inspection fee as calculated in Subsection B(2) is less than the escrow fund.

It is further resolved that the appointed Building Code Official is hereby authorized to collect the above-mentioned fees on behalf of the Township.

§ A137-3 Mechanical fees.

[Added 10-10-1991; amended 1-2-2001 by Res. No. 2001-5; 4-29-2004 by Res. No. 2004-11]

Residential other than one- and two-family dwelling and nonresidential.

Township collects an escrow amount based upon an estimated amount prepared by the Building Inspector.

[Amended 1-2-2007 by Res. No. 2007-8]

Township bills escrow account 125% of hourly rate per hour plus expenses based on LTL bill.

[Amended 1-3-2005 by Res. No. 2005-6; 1-2-2007 by Res. No. 2007-8]

Additions to or refunds from escrow fund. The applicant for a mechanical permit shall pay to the Township any amount by which the actual inspection fee as calculated in Subsection B exceeds the escrow fund. The Township shall refund to the applicant any amount by which the actual inspection fee as calculated in Subsection B is less than the escrow fund.

It is further resolved that the appointed Building Code Official is hereby authorized to collect the above-mentioned fees on behalf of the Township.

§ A137-4 Plumbing fees.

[Added 10-10-1991; amended 1-2-2001 by Res. No. 2001-5; 4-29-2004 by Res. No. 2004-12]

Plumbing permit for one- and two-family residential (in conjunction with new construction).

[Amended 1-3-2005 by Res. No. 2005-6; 1-2-2007 by Res. No. 2007-8]

(1)

Manufactured dwelling with crawl space (includes mobile home on foundation): $80 per unit.

(2)

Single-family dwelling (not over three full or partial baths): $135.

(3)

Two family dwelling (not over two full or partial baths per unit): $258.

(4)

Additional inspections or reinspections will be billed to the applicant on a per-inspection basis of: $55 per inspection.

Plumbing permit for nonresidential and residential other than one- and two-family uses.

(1)

Township collects an escrow amount based upon an estimated amount prepared by the Building Inspector.

[Amended 1-2-2007 by Res. No. 2007-8]

(2)

Township bills escrow account 125% of hourly rate per hour plus expenses based on LTL bill.

[Amended 1-3-2005 by Res. No. 2005-6; 1-2-2007 by Res. No. 2007-8]

(3)

Additions to or refunds from escrow fund. The applicant for a plumbing permit shall pay to the Township any amount by which the actual inspection fee as calculated in Subsection B(2) exceeds the escrow fund. The Township shall refund to the applicant any amount by which the actual inspection fee as calculated in Subsection B(2) is less than the escrow fund.

Miscellaneous plumbing fees.

[Amended 1-3-2005 by Res. No. 2005-6; 1-2-2007 by Res. No. 2007-8]

(1)

Sewer lateral: $80.

(2)

Water lateral: $80.

(3)

Sewer and water lateral at same time: $95.

(4)

Reinspection fee: $65.

(5)

Permit for any plumbing work which requires a permit (not listed elsewhere): $85.

It is further resolved that the appointed Building Code Official is hereby authorized to collect the above-mentioned fees on behalf of the Township.

§ A137-5 Safety inspection fees.

[Added 10-10-1991]

When LTL Consultants, Ltd., (LTL) is requested to conduct a safety inspection, the following fees shall apply:

[Amended 1-3-2005 by Res. No. 2005-6; 1-2-2007 by Res. No. 2007-8]

(1)

The Township collects an escrow amount based upon an estimated amount prepared by the Building Inspector. Township bills escrow account $51 per hour based on LTL hours.

(2)

Safety inspection. Complete inspection (three disciplines).

(a)

Electrical, building, plumbing: $110.

(b)

Single inspection (one type only): $75.

(c)

Each additional type of inspection: $60.

The Municipal Code Enforcement Officer shall first visit the property to evaluate the building under the Existing Structures Code to determine if the services of LTL are needed.

§ A137-6 Electrical fees.

[Added 10-10-1991; amended 1-2-2001 by Res. No. 2001-6; 4-29-2004 by Res. No. 2004-13]

Electrical permit for one- and two-family residential.

[Amended 1-3-2005 by Res. No. 2005-6; 1-2-2007 by Res. No. 2007-8]

(1)

Service inspections.

Type of Service		Fee
Temporary services		$60
Service not over 200 amp		$60
	Over 200 but not over 600 amp	$70
	Over 600 but not over 1,000 amp	$87.50
	Over 1,000 amp	$95
Additional meters		$12

(2)

Electrical wiring.

Type of Wiring			Fee
New single-family dwelling
	200 amp or less
		Rough or service (each)	$60
		Rough and service at same time	$95
	Over 200 amp but not over 600
		Rough or service (each)	$70
		Rough and service at same time	$125

(3)

Dwelling additions and rewiring: $82.

(4)

Mobile homes: $60.

(5)

Final inspections: $30.

(6)

Private pools.

(a)

Bonding inspection: $60.

(b)

Electrical inspection: $55.

(7)

Extra inspection fees.

	Type	Fee
	Special appointments	$53
	Return trip due to reinspection	$53
	Duplicate final certificate	$7

(8)

Townhouses and condominiums, each unit:

	Type	Fee
	Service	$60
	Rough	$42
	Final	$30

Electrical permit for nonresidential and residential other than one- and two-family uses.

(1)

Township collects an escrow amount based upon an estimated amount prepared by the Building Inspector.

[Amended 1-2-2007 by Res. No. 2007-8]

(2)

Township bills escrow account 125% hourly rate per hour plus expenses based on LTL bill.

[Amended 1-3-2005 by Res. No. 2005-6; 1-2-2007 by Res. No. 2007-8]

(3)

Additions to or refunds from escrow fund. The applicant for a electrical permit shall pay to the Township any amount by which the actual inspection fee as calculated in Subsection B(2) exceeds the escrow fund. The Township shall refund to the applicant any amount by which the actual inspection fee as calculated in Subsection B(2) is less than the escrow fund.

Miscellaneous fees. Township and LTL portions are the same.

[Amended 1-3-2005 by Res. No. 2005-6; 1-2-2007 by Res. No. 2007-8]

(1)

Reinspection fee (for nonresidential and residential other than one- and two-family dwellings): $57.

(2)

Permits for anything, anywhere a permit is needed but not on list: $57.50.

The above-defined rates constitute the compensation of the Electrical Inspector.

It is further resolved that the appointed Electrical Inspector is hereby authorized to collect the above-mentioned fees on behalf of the Township.

§ A137-7 Fire prevention permit fees.

[Added 10-10-1991; amended 1-2-2001 by Res. No. 2001-5]

An escrow shall be established prior to the issuance of a permit. The amount shall be estimated by the Building Inspector. The escrow shall be replenished by the applicant if fees exceed the amount escrowed. Inspections shall be billed at $51 per hour.

§ A137-8 Sewage Enforcement Officer service fees.

[Added 1-4-1993 by Res. No. 1993-1; last amended 1-2-2007 by Res. No. 2007-6]

Fees for sewage enforcement activities to be paid by applicants:

Activity		Fee
Residential repair permit not requiring testing (e.g., failed septic tank, crushed pipe); includes permit and inspection		$125
Residential repair permits requiring soils testing and perc tests (includes everything associated with permit: testing, design review, inspections, etc.)		$535
Nonresidential repairs to be billed at the SEO 1 or SEO 2/principal hourly rate for all time spent on the project
	SEO 1	$50
	SEO 2/principal	$56.25
Additional probes (beyond initial 2) (repair)		$41
Additional perc test (repair)		$225
In-ground permit (includes design review, issuing permit and 3 installation inspections)		$325
Sandmound and drip irrigation permit (includes design review, issuing permit and 4 installation inspections)		$390
Design review		$85
Issue/transfer permits		$52.50
Inspections, additional		$65
Annual holding tank inspections		$51.25
Other SEO work (hourly rate):
	SEO 1	$50
	SEO 2/principal	$56.25
Other SEO work (repair)		$28.75
Administrative costs		$40.50

Fees for services where reimbursement is not available (subdivision testing):

	Service	Fee
	Initial 2 probes	$135
	Additional probes	$67.50
	Percolation tests (six-hole perc test)	$410
	Percolation tests (12-hole double test for primary and alternate areas)	$700

NOTE: Hourly rate will be billed for planning module review, verification of prior testing, miscellaneous site visits at property owner's request, and other items not covered by basic fee schedule.

Compensation of the Sewage Enforcement Officer. The appointed Sewage Enforcement Officer shall be compensated at a rate of $50 or $56.25 per hour, plus out-of-pocket expenses, including mileage at the prevailing PA DEP rate, and a digging and presoak fee of $54.75 for each perc test performed.

It is further resolved that the appointed Sewage Enforcement Officer is hereby authorized to collect the above-mentioned fees on behalf of the Township.

§ A137-9 Records; research fees.

[Added 4-15-1993 by Res. No. 1993-8]

The fee to be charged by the Township to any person, partnership, firm or corporation for services requested of the Township Manager in researching legislative history, obtaining copies of ordinances, records and other documents and making any court appearance shall be based on an hourly rate of $25 an hour. A bill shall be submitted to the individual requesting the services, which must be paid before the release of the requested documents.

A photocopy fee of $0.25 a page shall be charged to any individual requesting copies of any Township documents, which shall be paid before release of the documents.

§ A137-10 Towing and storage fees.

[Added 5-11-1995 by Res. No. 1995-6; amended 1-2-2001 by Res. No. 2001-10; 1-5-2004 by Res. No. 2004-8]

It hereby is resolved by the Board of Supervisors of Washington Township, Berks County, Pennsylvania, that Berks-Mont Towing and Recovery, Route 100, Bechtelsville, Pennsylvania 19505, is hereby appointed, pursuant to § 125-29, as the approved storage garage for Washington Township to remove and impound vehicles that are parked in a tow-away zone or parked in violation of any ordinances of Washington Township.

Be it further resolved that the rates set forth on the attached schedule for road service, towing, and storage submitted by Berks-Mont Towing and Recovery are hereby approved.

[Amended 1-3-2006 by Res. No. 2006-9]

	Retail Towing Rates
	Type	Rate
	Light duty (Less than 10,000 GVW)	$45/$3 per loaded mile
	Medium duty (10,001 - 16,000 GVW)	$55/$3.50 per loaded mile
	Heavy duty (Greater than 16,001 GVW)	$100 per hour from shop until return
	Super heavy duty (Greater than 50,000 GVW)	$125 per hour from shop until return

	Retail Road Service Rates
	Type	Rate
	Light duty (Less than 10,000 GVW)	$30/$1 per mile after five miles to vehicle
	Heavy duty (Greater than 10,000 GVW)	$60 per hour, one-hour minimum

	Retail Winching Rates
	Type	Rate
	Light duty (Less than 10,000 GVW)	$60 per 1/2 hour (minimum 1/2 hour charge)
	Medium duty (10,000 - 16,000 GVW)	$85 per 1/2 hour (minimum 1/2 hour charge)
	Heavy duty (Greater than 16,001 GVW)	$150 per 1/2 hour (minimum 1/2 hour charge)

	AAA Towing Rates
	Type	Rate
	Light duty (Less than 10,000 GVW or unloaded dual-wheeled pickup trucks)	Refer to AAA road service rates
	Anything larger	Use appropriate rate schedule

	Accident Rates
	Type	Rate
	Light duty (Less than 10,000 GVW)	$85 (price includes towing back to Berks-Mont Towing)
		$25.00 added if vehicle is more than on its side, roof or more than 25 feet from the roadway
	Medium duty (10,001 - 16,000 GVW)	Price is calculated as price per pound using Wreckmaster & Norman Horton's PPP chart
	Heavy duty (Greater than 16,001)	Price is calculated as price per pound using Wreckmaster & Norman Horton's PPP chart

§ A137-11 Park, pavilion and municipal building fees.

[Added 7-10-1997 by Res. No. 1997-8]

Rental and deposit fees for the pavilions in Township parks shall be as follows:

[Amended 2-22-2001 by Res. No. 2001-14]

(1)

Township residents: $50 rental fee. An additional $50 security deposit is required at time of reservation. Security deposit will be returned if there is no damage to the pavilion.

(2)

Nonresidents: $100 rental fee.

Any person who desires to use the Community Park Pavilion shall sign a liability release form.

Community Room:

[Added 7-17-2003 by Res. No. 2003-19; amended 2-24-2005 by Res. No. 2005-14]

(1)

Rental fees for the Community Room shall be as follows:

(a)

Residents: deposit of $150 with $90 refunded within 30 days if terms are met.

(b)

Nonresidents: deposit of $175 with $100 refunded within 30 days if terms are met.

(c)

Township employees and committee members: deposit of $100 with $60 refunded within 30 days if terms are met. (It shall be noted this is one-time use per year per family at this rate.)

(d)

Meetings: deposit of $75 with $50 refunded within 30 days if terms are met (does not include use of facilities except for coffee and light refreshments).

(2)

The above rates are acceptable for four hours; after that, $15 per hour will be charged.

§ A137-12 Permit fees for overweight vehicles.

[Added 8-14-1997 by Res. No. 1997-12]

The permit fee for movement of vehicles of weights in excess of the maximum weights established on Barto Road (T-858), between Old Route 100 and Route 100; Dairy Lane (T-859), between Old Route 100 and Route 100; and Stauffer Road (T-845), between Old Route 100 and Route 100 shall be $100 for each overweight vehicle, plus any engineering costs incurred by the Township associated with the permit review.

The duration of the permit shall be for 90 days.

§ A137-13 Zoning Officer fees.

[Added 1-5-1998 by Res. No. 1998-5]

Rates.

(1)

Zoning Officer: $33 per hour.

(2)

Senior Zoning Officer: $39 per hour.

Mileage at the prevailing IRS rate, along with out-of-pocket expenses, such as photos, court filing fees, postage and copies in conjunction with zoning tasks will be passed through to the Township.

§ A137-14 Zoning fees. [1]

Zoning permit fees.

Type		Fee
Permit for sanitary landfill, incinerators or solid waste management facilities:
	Initial permit	$30,000.00
	Deposit (additional)	$25,000.00
	Permit renewal	$10,000.00

(1)

All accessory structures 200 square feet and less are required to have only a zoning permit. The permit fee shall be: $50.

[Added 4-29-2004 by Res. No. 2004-10; amended 1-3-2005 by Res. No. 2005-6; 1-2-2007 by Res. No. 2007-8]

(2)

All accessory structures over 200 square feet but less than 500 square feet, excluding private in-ground swimming pools, must have anchorage and shall require only a zoning permit. The permit fee for these structures shall be: $100.

[Added 4-29-2004 by Res. No. 2004-10; amended 1-3-2005 by Res. No. 2005-6; 1-2-2007 by Res. No. 2007-8]

(3)

A zoning permit is required in conjunction with every material change in the use of land. The zoning permit fee is: $50.

[Added 4-29-2004 by Res. No. 2004-10; amended 1-3-2005 by Res. No. 2005-6; 1-2-2007 by Res. No. 2007-8]

Zoning application fees.

[Amended 1-2-2001 by Res. No. 2001-11; 1-6-2003 by Res. No. 2003-12; 1-3-2005 by Res. No. 2005-12]

(1)

Zoning fee schedule.

(a)

The zoning fee schedule for Washington Township, Berks County, Pennsylvania, shall consist of the following fees:

	Type	Fee
	Fee to be paid at the time of the filing of an appeal with the Zoning Hearing Board of Washington Township from the refusal of the Zoning Officer to grant a zoning permit and/or a certificate of use and occupancy	$600.00
	Fee to be paid at the time of the filing of unified appeals before the Zoning Hearing Board	$600.00
	Fee to be paid at the time application is made to the Zoning Hearing Board for a variance	$600.00
	Fee to be paid at the time application is made to the Zoning Hearing Board for a special exception	$600.00
	Fee to be paid at the time of filing of challenges to the validity of the Zoning Ordinance[2] or the Official Zoning Map[3] before the Zoning Hearing Board	$1,000.00
	Fee to be paid at the time of filing of applications for curative amendments before the Board of Supervisors	$1,000.00
	Fee to be paid at the time of filing an application to the Board of Supervisors for a conditional use	$600.00

[2]

Editor's Note: See Ch. 131, Zoning.

[3]

Editor's Note: The Zoning Map is included in a pocket at the end of this volume.

(b)

The fees to be charged shall be used to cover the costs of the compensation for the Secretary and members of the Zoning Hearing Board, notice advertising costs, and necessary administrative overhead connected with the hearing. In addition, the fee shall be used to pay for 1/2 of the appearance fee of the stenographer.

(c)

If the applicant appeals the decision of the Zoning Hearing Board to the Court of Common Pleas of Berks County, Pennsylvania, or if the applicant requests an original transcript, the applicant shall be responsible for payment of the cost of the transcript to the stenographer. Similarly, if the Zoning Hearing Board orders a transcript, and the applicant desires a copy of it, the applicant will be responsible for the cost of the copy.

(2)

Fees to be paid by Township. The application fee paid by a zoning applicant shall not include legal expenses of the Zoning Hearing Board, expenses for engineering, architectural or other technical Consultants or expert witness costs. These costs shall be paid by the Township. In addition, the Township shall be responsible for payment of 1/2 of the appearance fee of the stenographer.

(3)

Additional costs to be paid by applicant. In the event that any initial fee paid at the time of filing of an appeal application to the Zoning Hearing Board of Washington Township, or to the Board of Supervisors of Washington Township, pursuant to the Washington Township Zoning Hearing Ordinance of 1982, as amended, and amended in its entirety by Ordinance No. 1993-4 in 1993, with subsequent amendments,[4] is not sufficient to cover the aforesaid expenses incurred in the proceeding, the applicant shall be responsible for all additional costs in excess of $600 or $1,000, respectively, that are attributable to the expenses set forth in Subsection B(1)(b). The additional costs shall be paid to the Township within five days after notification from the Township. No permits or authorization pursuant to the Washington Township Zoning Ordinance[5] shall be issued until all additional fees and expenses have been paid by the applicant.

[4]

Editor's Note: See Ch. 131, Zoning.

[5]

Editor's Note: See Ch. 131, Zoning.

(4)

Unused application fee to be refunded to applicant. In the event that there is a balance in the account of an applicant after all of the costs and expenses set forth in Subsection B(1)(b) hereof have been paid, the remaining balance in the applicant's account shall be refunded to the applicant.

[1]

Editor's Note: This section was moved from § A137-1, Ch. 131 entries, to its own section for ease of reference and organization.

§ A137-15 Mandated fees.

[Added 1-3-2005 by Res. No. 2005-6; amended 1-2-2007 by Res. No. 2007-8]

Act 13 of 2004 Municipal Code Official Training Account fee: $4.

§ A137-16 Delinquent tax collection schedule of costs to be paid by taxpayer.

[Added 2-24-2005 by Res. No. 2005-15; amended 4-28-2005 by Res. No. 2005-16]

The costs assessed the delinquent taxpayer are added to school and municipal tax, penalty and interest as follows:

Known place of employment:

(1)

Notice before wage attachment (sent certified mail) if paid within 30 days: $16.25.

(2)

Wage attachment: $16.25.

Place of employment unknown:

(1)

Precollection letter: $12.50.

(2)

Delinquent tax notice: $10.50.

(3)

Final notice: $9.50.

(4)

Prelegal sample complaint with letter: $16.

Real estate taxes:

(1)

Real estate precollection letter: $39.50.

(2)

Real estate delinquent tax notice: $36.50.

(3)

Real estate final notice: $25.25.

Miscellaneous delinquent notices:

(1)

State list discrepancy courtesy letter: $6.

(2)

Paid before service (cost assessed to accounts paid during the interim period in which taxes are transitioning between the current and delinquent collector.): $4.

(3)

Establishment of payment plan: $15.

(4)

Bad check letter fee: $20.

Earned income tax collection notices:

(1)

Failure to file earned income tax return: $20.

(2)

Delinquent declaration of quarterly estimated earned income tax form: $20.

(3)

Delinquent emergency municipal services tax form (formerly known as "occupational privilege tax"): $30.

(4)

Delinquent employer quarterly return: $30.

Miscellaneous earned income tax notices:

(1)

No payment enclosed notice: $12.50.

(2)

Bad check letter fee: $20.

The taxing body receives the full amount of tax, penalty and interest. These costs remain the same whether the taxpayer owes one year or 10 years of tax regardless of amount due, $10 or $10,000.

Trespass and assumpsit complaint. Court cost is advanced by the Tax Collector and billed on a monthly basis to the taxing body. This cost is recovered at the time judgment is issued in favor of the taxing body and is reimbursed to the taxing body when paid by the taxpayer. Please note: If the Tax Collector is the current earned income tax administrator, no court costs are advanced by the client. The court costs are paid by the Tax Collector.

Judgment execution. Cost for either a lien filing fee or actual Sheriff sale is advanced by the Tax Collector and billed to the taxing body on a monthly basis. Once the cost is recovered from the taxpayer, it is reimbursed to the taxing body. All mechanics in executing the judgment in either case are handled by the Tax Collector.

Notices, which are in most cases used mutually exclusive from each other, may be sent in any order depending on collection efforts required, and associated charges are not listed in order of mailing or use. The cost for notices are cumulative, based upon the number and type of notices that the Tax Collector must send to successfully collect the delinquency.