1Amending the act of December 31, 1965 (P.L.1257, No.511),
2entitled "An act empowering cities of the second class,
3cities of the second class A, cities of the third class,
4boroughs, towns, townships of the first class, townships of
5the second class, school districts of the second class,
6school districts of the third class and school districts of
7the fourth class including independent school districts, to
8levy, assess, collect or to provide for the levying,
9assessment and collection of certain taxes subject to maximum
10limitations for general revenue purposes; authorizing the
11establishment of bureaus and the appointment and compensation
12of officers, agencies and employes to assess and collect such
13taxes; providing for joint collection of certain taxes,
14prescribing certain definitions and other provisions for
15taxes levied and assessed upon earned income, providing for
16annual audits and for collection of delinquent taxes, and
17permitting and requiring penalties to be imposed and
18enforced, including penalties for disclosure of confidential
19information, providing an appeal from the ordinance or
20resolution levying such taxes to the court of quarter
21sessions and to the Supreme Court and Superior Court,"
22further providing for tax collection committees.

23The General Assembly of the Commonwealth of Pennsylvania
24hereby enacts as follows:

25Section 1. Section 505(a) of the act of December 31, 1965
26(P.L.1257, No.511), known as The Local Tax Enabling Act, added
27July 2, 2008 (P.L.197, No.32), is amended and the section is
28amended by adding a subsection to read:

1Section 505. Tax collection committees.

2(a) General rule.--Subject to the provisions of [subsection]
3subsections (m) and (n), each tax collection district shall be
4governed by a tax collection committee constituted and operated
5as set forth in this section. Meetings of the tax collection
6committee shall be conducted under 65 Pa.C.S. Ch. 7 (relating to
7open meetings) and the act of June 21, 1957 (P.L.390, No.212),
8referred to as the Right-to-Know Law.

9* * *

10(n) Advisory tax collection committees.--In any county in
11which, on July 1, 2008, there was only one school district and
12each municipality, coterminous with the school district, in the
13county contracted with the same countywide office for the
14collection of its earned income taxes, the county shall not be
15required to establish a tax collection committee that satisfies
16the requirements of this section if the delegate appointed by
17one of the governing bodies of a political subdivision in the
18county would otherwise have had a majority of the voting rights
19under subsection (c). In such county, the municipalities may
20continue to collect their taxes through the countywide office
21and may form an advisory tax collection committee comprised of
22one delegate from each municipality. The advisory tax collection
23committee shall meet at least once annually to review legal and
24audit matters, to provide recommendations and concerns to the
25countywide office and to provide staff for the appeals board.

26Section 2. The amendment of section 505 of the act shall
27apply retroactive to July 2, 2008.

28Section 3. This act shall take effect immediately.