PRINTER'S NO. 99
No. 92 Session of 1989
INTRODUCED BY KUKOVICH, VAN HORNE, KOSINSKI, TIGUE, MARKOSEK, DISTLER, TRELLO, SCHULER, CAWLEY, MORRIS, LASHINGER, DALEY, JACKSON, NAHILL, WASS, VEON AND BILLOW, JANUARY 24, 1989
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JANUARY 24, 1989
AN ACT 1 Amending the act of May 25, 1945 (P.L.1050, No.394), entitled 2 "An act relating to the collection of taxes levied by 3 counties, county institution districts, cities of the third 4 class, boroughs, towns, townships, certain school districts 5 and vocational school districts; conferring powers and 6 imposing duties on tax collectors, courts and various 7 officers of said political subdivisions; and prescribing 8 penalties," further providing for the compensation of tax 9 collectors in first class townships. 10 The General Assembly of the Commonwealth of Pennsylvania 11 hereby enacts as follows: 12 Section 1. Section 34 of the act of May 25, 1945 (P.L.1050, 13 No.394), known as the Local Tax Collection Law, amended December 14 22, 1965 (P.L.1145, No.443), is amended to read: 15 Section 34. Compensation of Tax Collector in First Class 16 Townships.--[The township treasurer shall receive for his duties 17 as treasurer and tax collector for the township, a sum equal to 18 five per centum of all township taxes received or collected by 19 him, and in addition thereto, a sum equal to one per centum on 20 all other moneys received or collected by him for the township, 21 unless a different rate or annual compensation shall be fixed by
1 ordinance of the township commissioners: Provided, That in no 2 case shall the total compensation of the treasurer, as treasurer 3 and tax collector for the township, exceed the sum of ten 4 thousand dollars. The township treasurer as collector of 5 township taxes shall be allowed such actual printing and postage 6 expenses as shall be incurred in performing the duties 7 prescribed in this act. Such amounts shall be adjusted by the 8 township auditor or controller, as the case may be, at the time 9 of auditing the treasurer's account. 10 The compensation of the township treasurer as collector of 11 county and institution district taxes shall be fixed by the 12 county commissioners, and shall not exceed five per centum of 13 the amount collected. 14 The commission or compensation of the township treasurer, as 15 collector of school district taxes, shall be fixed by the board 16 of school directors, and shall not exceed five per centum of the 17 amount collected. The total cost of such collection shall be 18 reported annually to the Superintendent of Public Instruction 19 and shall be published in his report. 20 For the collection of county, institution district and school 21 taxes, the tax collector shall be allowed by the respective 22 taxing authorities actual and needful expenditures for printing, 23 postage, books, blanks and forms.] (a) The township treasurer 24 shall receive for his duties as treasurer a sum equal to one per 25 centum on all moneys received or collected by him for the 26 township, exclusive of township taxes received or collected by 27 him, and unless a different rate or annual compensation shall be 28 fixed by ordinance of the township commissioners: Provided, That 29 in no case shall the total compensation of the treasurer, as 30 treasurer, exceed the sum of ten thousand dollars except in 19890H0092B0099 - 2 -
1 counties of the second class where county taxes are collected by 2 the county treasurer, in which case the total compensation of 3 the treasurer, as treasurer, shall not exceed the sum of fifteen 4 thousand dollars. 5 (b) The township treasurer, as tax collector for the 6 township, shall receive for his duties as such a sum equal to 7 three per centum of all township taxes received or collected by 8 him, unless a different rate or annual compensation shall be 9 fixed by ordinance of the township commissioners. 10 (c) The township treasurer as collector of township taxes 11 shall be allowed such actual printing and postage expenses as 12 shall be incurred in performing the duties prescribed in this 13 act. Such amounts shall be adjusted by the township auditor or 14 controller, as the case may be, at the time of auditing the 15 treasurer's account. 16 (d) The compensation of the township treasurer as collector 17 of county and institution district taxes shall be fixed by the 18 county commissioners, and shall not exceed three per centum of 19 the amount collected. 20 (e) The commission or compensation of the township 21 treasurer, as collector of school district taxes, shall be fixed 22 by the board of school directors, and shall not exceed three per 23 centum of the amount collected. The total cost of such 24 collection shall be reported annually to the Secretary of 25 Education and shall be published in his report. 26 (f) For the collection of county, institution district and 27 school taxes, the tax collector shall be allowed by the 28 respective taxing authorities actual and needful expenditures 29 for printing, postage, books, blanks and forms. 30 Section 2. This act shall take effect immediately. L12L53JRW/19890H0092B0099 - 3 -