[Adopted 10-24-2012 by Ord. No. 3-2012]
This article shall be known as the LTEA Costs of Collection
Ordinance.
When used here, the following terms shall have the following
meanings:
The reasonable costs incurred to provide notices of delinquency
or to implement similar procedures utilized to collect delinquent
employer taxes and delinquent taxes from delinquent employers and
delinquent taxpayers, including the initial delinquent collection
fee, the delinquent collection fee and expenses.
The calendar year in which Taxes are levied.
A cost of collection recovered by the Tax Officer from delinquent employers and delinquent taxpayers. Liability for the delinquent collection fee shall commence in accordance with § 220-86 of this article.
An employer owing delinquent employer taxes and/or fines
and penalties.
Any taxes not paid on or before the due date by an employer
having a duty to withhold and pay taxes pursuant to the LTEA. Delinquent
employer taxes shall include all applicable penalties, interest, costs
of collection and fines and penalties in accordance with applicable
law.
Any taxes, other than taxes subject to withholding, not paid
on or before the due date by any taxpayer. Delinquent taxes shall
include all applicable penalties, interest, costs of collection and
fines and penalties in accordance with applicable law.
A taxpayer owing delinquent taxes and/or fines and penalties.
A person, business entity or other entity employing one or
more persons for a salary, wage, commission or other compensation
and having a duty to withhold taxes from its employees, file a return
and pay the Tax Officer pursuant to the provisions of the LTEA.
All actual out-of-pocket expenses paid or incurred by the
Tax Officer to collect delinquent employer taxes and delinquent taxes,
including, but not limited to, court costs, Sheriff's fees and postage
expenses.
Those fines and penalties imposed by a court of competent
jurisdiction pursuant to the LTEA and any other applicable law.
All taxes due, including the tax principal plus accumulated
penalties and interest and fines and penalties.
A cost of collection recovered by the Tax Officer from delinquent employers and delinquent taxpayers. Liability for the initial delinquent collection fee shall commence in accordance with § 220-86 of this article.
Shall include its owners, shareholders, directors, employees,
agents and legal counsel, their owners, shareholders, partners, employees
and agents.
Any individual, including self-employed individuals, required
under the LTEA to file a return of a tax or to pay a tax.
The calendar year following the current year.
A.
Expenses. Expenses shall be recovered by the Tax Officer as part
of delinquent employer taxes and delinquent taxes collected.
B.
Initial delinquent collection fee. The initial delinquent collection
fee shall be 10% of gross collections calculated on the first of the
month for the entire month, or part thereof, in which delinquent employer
taxes and delinquent taxes are paid-in-full.
C.
Delinquent collection fee. The delinquent collection fee shall be
20% of gross collections calculated on the first of the month for
the entire month, or part thereof, in which delinquent employer taxes
and delinquent taxes are paid-in-full.
D.
Fines and penalties. Fines and penalties shall be in the amounts
approved by a court of competent jurisdiction.
A.
This article shall take effect on the date of enactment.
B.
Costs of collection and fines and penalties shall apply to delinquent
employer taxes and delinquent taxes relating to taxes for the 2011
tax year and for all prior tax years still due and owing as of the
effective date of this article.
C.
Expenses shall be recovered from delinquent employers and delinquent
taxpayers from the date on which taxes became delinquent employer
taxes and delinquent taxes.
D.
The initial delinquent collection fee shall accrue as follows:
(1)
Delinquent employers.
(a)
The initial delinquent collection fee shall commence for all taxes still due and owing for tax years 2011 and prior on the effective date of this article and shall continue through the last day of the required notice described in § 220-87A, of this article at which time the initial delinquent collection fee shall cease.
(b)
The initial delinquent collection fee shall commence for all delinquent local services taxes due and owing for tax year 2012 and subsequent tax years on the first day of the succeeding year, and shall continue through the last day of the required notice described in § 220-87A of this article, at which time the initial delinquent collection Fee shall cease.
(c)
Delinquent earned income tax and net profits tax collection
responsibilities for tax year 2012 and for all subsequent tax years,
shall cease as of December 31, 2011, as such collections shall thereafter
transfer to the Southwest Allegheny County Tax Collection District.
The initial delinquent collection fee shall continue for tax year
2011 and prior.
(2)
Delinquent taxpayers.
(a)
For tax years 2011 and prior, the initial delinquent collection fee shall commence on the effective date of this article and shall continue through the last day of the required notice described in § 220-87A of this article, at which time the initial delinquent collection fee shall cease.
(b)
The initial delinquent collection fee shall commence for all delinquent local services taxes due and owing for tax year 2012 and subsequent tax years on the first day of the succeeding year, and shall continue through the last day of the required notice described in § 220-87A of this article, at which time the initial delinquent collection fee shall cease.
(c)
Delinquent earned income tax collection responsibilities for
tax year 2012 and for all subsequent tax years shall cease as of December
31, 2011, as such collections shall thereafter transfer to the Southwest
Allegheny County Tax Collection District. The initial delinquent collection
fee shall continue for tax year 2011 and prior.
E.
Delinquent collection fee. For both delinquent employers and delinquent taxpayers, the delinquent collection fee shall commence on the first day following the last day of the required notice described in § 220-87A of this article, and shall continue until the end of the month in which the delinquent employer taxes and delinquent taxes are paid-in-full.
F.
Fines and penalties. Fines and penalties shall be recoverable from
the date awarded by a court of competent jurisdiction.
A.
Required notice. The Tax Officer shall mail, by first-class mail,
a written notice to each delinquent employer and delinquent taxpayer
known to the Tax Officer advising them of the balance due for delinquent
employer taxes and delinquent taxes, including costs of collection
("required notice"). The required notice shall be deemed received
on the next date following the mailing date and shall provide the
delinquent employer and delinquent taxpayer 30 days in which to pay
the delinquent employer taxes and delinquent taxes in full.
B.
Any balance due for delinquent employer taxes and delinquent taxes
remaining following the 30th day after the required notice shall no
longer be subject to the initial delinquent collection fee, but shall
be subject to the delinquent collection fee regardless of whether
there exists an agreement to pay the delinquent employer taxes or
delinquent taxes in installments or following any forbearance.
C.
Costs of collection shall be recoverable as part of the delinquent
employer taxes and delinquent taxes, as well as in any legal proceeding
initiated by counsel for the Tax Officer, including claims filed in
Federal Bankruptcy Court proceedings.
D.
The Tax Officer shall assess and collect costs of collection in accordance
with the LTEA and as otherwise authorized by applicable law. The Tax
Officer shall retain costs of collection and 1/2 of any fines and
penalties recovered. The remaining 1/2 of any fines and penalties
recovered shall be paid to the Township.
Fines and penalties shall be in addition to any costs of collection
due. The Tax Officer shall charge and recover costs of collection
from any delinquent employer or delinquent taxpayer even after a court
awards fines and penalties, unless otherwise provided by applicable
law.
