Pennsylvania Bulletin

PA Bulletin, Doc. No. 00-1596

NOTICES

Standard Reporting Form for Tax Collectors under the Local Tax Collection Law

[30 Pa.B. 4825]

   In accordance with section 2 of the act of December 21, 1998 (P. L. 1294, No. 169) (Act 169), amending the act of May 25, 1945 (P. L. 1050), known as the Local Tax Collection Law (Act), the Department of Community and Economic Development (Department) gives notice of the development of the Standard Reporting Form for use by tax collectors who ''shall on or before the tenth day of each month, or more frequently if required by ordinance or resolution of the taxing district, provide a true, verified statement, in writing on a form approved by the Department, to the secretary or clerk of the taxing district or, in the case of cities of the third class, to the director of accounts and finance for taxes collected for the taxing district during the previous month or period, giving the names of taxables, the amount collected from each, along with discounts granted or penalties applied, if any, and the total amount of taxes received, discounts granted and penalties applied. The form and instructions for completion of the form are attached to this notice as Appendix A. The form will remain in effect until changed by a notice in the Pennsylvania Bulletin.

   Further information can be obtained from: Department of Community and Economic Development, Governor's Center for Local Government Services, Room 325, Forum Building, Harrisburg, PA 17120, (717) 787-8169 or 1 (999) 223-6837.

SAMUEL A. MCCULLOUGH,
Secretary

C.  Payment of Taxes

14.  Amount Remitted during the Month (*)

Date Transaction # Amount TOTAL ALL TAXES

Total     $                          --

15.  Amount Paid with this Report Applicable to this Reporting Month Transaction #

16.  Total Remitted This Month   $                          --

17.  List, Other Credit Adjustments (*)

Parcel # Name Amount

Total     $                  --

  18.  Interest Earnings (if applicable)                  $   ______

_________________   _________________

TAXING DISTRICT USE (OPTIONAL)          Tax Collector                        Date

   Carryover from Previous Month       I verify this is a complete and accurate reporting of
      the balance collectable, taxes collected and remitted
      for the month.

   Amount Collected This Month

   Less Amount Paid this Month Received by (taxing district):  __________

   Ending Balance                           $                        -- Title:  _________________   Date:  ______

I acknowledge the receipt of this report.

   Instructions For Tax Collector's Monthly Report To
Taxing District

This is a standard statewide reporting form to report the taxes collected and remitted by the tax collector to the appropriate municipality, school district and county, as required by Act 169 of 1998. It applies to all taxes collected under the Local Tax Collection Law. A separate report is to be sent to each taxing district. It does not apply to the Earned Income Tax or any other taxes collected under the Local Tax Enabling Act. It is required that tax collectors submit this report monthly, for the previous month or period, on or before the tenth of each month, to the taxing districts. Do not submit this report to the Department of Community and Economic Development.

Because this is a standard report there may be items shown on this report that do not apply to your taxing districts. In those cases, leave the items that are not applicable to your taxing districts blank or insert N/A. Also, it is not the intent of Act 169 to change the documentation the tax collector submits to the taxing district; therefore, ( * ) indicates that the tax collector is to submit any supporting documentation required by the taxing district.

For those taxing districts, levying and accounting for more than four taxes or interim billings, this report may be reproduced with more columns across the top to report the separate levies as long rows one through thirteen remain unchanged.

Part A Collections

Line 1 Line 1 must be the same as line 8 from the prior month's report. The January report for municipalities and counties and the July report for school Districts should reflect the full amount from the tax duplicate.

Line 2A Interim assessments ( if any) should be added here upon receipt from the taxing district.

Line 2B Line 2B should be the total from Line 17 (if any).

Line 3 Total of Line 1 and 2A, less Line 2B.

Line 4 Total of face collections during the month without discounts or penalties.

Line 5 For real estate exemptions, attach a copy of the letter or list from the county indicating the property is now tax exempt.

Line 6 Attach a copy of the official action by the taxing district relieving the tax collector from the responsibility of collecting the tax. (See Section 37 of the Local Tax Collection Law)

Line 7 For real estate, interim taxes, and installment payments, this should agree with settlement information with the county.

Line 8 This should be the total of Line 3, minus Lines 4 through 7.

Part B Reconciliation of Cash Collected

Line 9 This should be the same as Line 4.

Line 10 Penalties (See Section 10 of the Local Tax Collection Law)

Line 11 Discounts (See Section 10 of the Local Tax Collection Law)

Line 12 Total of Line 9, plus Line 10, minus Line 11.

Line 13 Total of Lines 12A, 12B, 12C and 12D.

Part C Payment of Taxes

Line 14 If you remit more than once a month report each payment for the month of this report. Transaction number may be check #, deposit #, electronic transfer #, or other method of identifying each transaction. Add more lines or provide an additional attachment if necessary.

Line 15 Amount being paid with the filing of this report. (Note: If you remitted all of the previous month's money by the end of the month and this report is filed between the 1st and the 10th of the following month, this line will be a -0-. Line 14's total will then be the total for the month.)

Line 16 Total Lines 14 and 15.

Line 17 List all other credit adjustments here and insert total on Line 2B. Attach all necessary supporting approvals and documentation. Add more lines or provide an additional attachment if necessary.

Line 18 If any interest is earned on funds due the taxing district, report the amount earned here and remit separately to the taxing district.

[Pa.B. Doc. No. 00-1596. Filed for public inspection September 15, 2000, 9:00 a.m.]

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C. Payment of Taxes
14. Amount Remitted during the Month (*)
Date	Transaction #	Amount	TOTAL ALL TAXES







		Total	$ --
15. Amount Paid with this Report Applicable to this Reporting Month		Transaction #

16. Total Remitted This Month			$ --
17. List, Other Credit Adjustments (*)
Parcel #	Name	Amount




	Total	$ --


	_________________ _________________
TAXING DISTRICT USE (OPTIONAL)	Tax Collector Date

Carryover from Previous Month	I verify this is a complete and accurate reporting of the balance collectable, taxes collected and remitted for the month.
Amount Collected This Month


Less Amount Paid this Month	Received by (taxing district): __________

Ending Balance $ --	Title: _________________ Date: ______

	I acknowledge the receipt of this report.

Part A	Collections
Line 1	Line 1 must be the same as line 8 from the prior month's report. The January report for municipalities and counties and the July report for school Districts should reflect the full amount from the tax duplicate.
Line 2A	Interim assessments ( if any) should be added here upon receipt from the taxing district.
Line 2B	Line 2B should be the total from Line 17 (if any).
Line 3	Total of Line 1 and 2A, less Line 2B.
Line 4	Total of face collections during the month without discounts or penalties.
Line 5	For real estate exemptions, attach a copy of the letter or list from the county indicating the property is now tax exempt.
Line 6	Attach a copy of the official action by the taxing district relieving the tax collector from the responsibility of collecting the tax. (See Section 37 of the Local Tax Collection Law)
Line 7	For real estate, interim taxes, and installment payments, this should agree with settlement information with the county.
Line 8	This should be the total of Line 3, minus Lines 4 through 7.
Part B	Reconciliation of Cash Collected
Line 9	This should be the same as Line 4.
Line 10	Penalties (See Section 10 of the Local Tax Collection Law)
Line 11	Discounts (See Section 10 of the Local Tax Collection Law)
Line 12	Total of Line 9, plus Line 10, minus Line 11.
Line 13	Total of Lines 12A, 12B, 12C and 12D.
Part C	Payment of Taxes
Line 14	If you remit more than once a month report each payment for the month of this report. Transaction number may be check #, deposit #, electronic transfer #, or other method of identifying each transaction. Add more lines or provide an additional attachment if necessary.
Line 15	Amount being paid with the filing of this report. (Note: If you remitted all of the previous month's money by the end of the month and this report is filed between the 1st and the 10th of the following month, this line will be a -0-. Line 14's total will then be the total for the month.)
Line 16	Total Lines 14 and 15.
Line 17	List all other credit adjustments here and insert total on Line 2B. Attach all necessary supporting approvals and documentation. Add more lines or provide an additional attachment if necessary.
Line 18	If any interest is earned on funds due the taxing district, report the amount earned here and remit separately to the taxing district.