1. From and after the enactment of this Part 7B, to each delinquent Act 511 tax, levy or obligation owed to the Borough, there shall be added such costs, attorney’s fees, charges and expenses incurred in the delinquent collection process. Such additional charges shall be collected in addition to all interest and penalties as are allowed by law.
2. Such fees and charges shall be reasonable and the same are hereby established in a cost rate schedule as attached herein and made a part hereof as Schedule “1-7B.” Said schedule of costs is hereby deemed to be reasonable, fair and necessary in order to allow the Borough to collect such sum due. This schedule may be amended from time to time by resolution of the Borough of East McKeesport.
3. Any person or entity empowered to collect stuns on behalf of the Borough is directed to add such costs of collection as are incurred to the extent allowed as set forth in Schedule “1-7B.” Such person or entity shall be entitled to retain an amount equal to such sums from delinquent collections. Such sums collected pursuant to this Part 7B shall be in addition to any tax penalty, interest or other costs already part of the delinquent account or assessment.
4. Any resolution in conflict with this Part 7B shall be deemed to have been repealed to the extent of that conflict. If any portion of this Part 7B is deemed to be void, unenforceable or unconstitutional, then it is the intent of the Council that it would have enacted the balance of this Part 7B irrespective of said invalid portion.
5. This Part 7B shall become effective this 10th day of January, 2008.
(Res. 04-08, 1/10/2008)
Costs of Collection to Be Imposed and Added to Delinquent Tax
Taxpayer Notification and Administration | ||
1) | Taxpayer late filing or underpayment notice for annual earned income or per capita tax return: | $10 |
2) | Employer late filing notice or underpayment penalty notice for quarterly or annual earned income tax or occupational privilege tax return. 10% of the tax, penalty and interest due–minimum charge $50. | $50 |
3) | Delinquent account servicing fee, including records imaging or other detailed recordkeeping, office staffing, computer equipment and software, office space, telephone, printing and imaging equipment, supplies and postage used to generate delinquent notices and to establish monthly payment plans–10% of tax, penalty and interest due–minimum charge $50 | $50 |
4) | Partial payment fee–where payment received does not pay account in full. | $3 |
5) | Fee for check returned from bank (NSF, Acct. Closed, etc). | $29 |
6) | Notice of intent to file civil suit | $50 |
Wage Attachment | ||
1) | Taxpayer notice prior to wage attachment | $25 |
2) | Employer wage attachment notice. | $25 |
Litigation | ||
1) | Prepare District Justice complaint. | $75 |
2) | Prepare for District Justice hearing. | $100 |
3) | Attend District Justice trial or hearing. | $150 |
4) | Attend Constable execution sale. | $350 |
5) | Prepare Arbitration complaint/appeal. | $150 |
6) | Attend Arbitration trial. | $350 |
7) | Enter default judgment. | $150 |
8) | Issue Sheriff Writ of Execution. | $250 |
9) | Attend Sheriff sale. | $250 |
10) | Non-litigation legal work. | $70/hr |
11) | Litigation legal work. | $80/hr |
12) | All other clerical work not itemized above. | $50/hr |