PA HB852

Amends the Local Tax Enabling Act to change delinquent tax notification requirements from registered or certified mail to first class mail, requiring at least three notices be sent to taxpayers before wage garnishment demands are submitted to employers

Requires the final notice to be mailed on the fifteenth day prior to presenting a written demand to the State Treasurer or employer, while allowing tax collectors the option to use certified or registered mail instead

Establishes a fallback procedure where if certified mail is refused, unclaimed, or the return receipt is not received within 15 days, the tax collector must send notice by first class mail at least 15 days before issuing a garnishment demand

Expands the types of delinquent taxes subject to the five-year collection limitation to include mercantile or business privilege taxes and amusement or admissions taxes, in addition to existing per capita, occupation, and local services taxes

Takes effect 60 days after enactment