Section 6924.707 - Costs of collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes(a) A bureau, political subdivision or private agency designated by a governing body of a political subdivision or a tax collection district to collect and administer per capita, occupation or occupational privilege, emergency and municipal services, local services taxes under Chapter 3 or income taxes under Chapter 5 may impose and collect the reasonable costs incurred to provide notices of delinquency or to implement similar procedures utilized to collect delinquent taxes from a taxpayer as approved by the governing body of the political subdivision or the tax collection committee. Reasonable costs collected may be retained by the tax collector under Chapter 3 or the tax officer under Chapter 5. An itemized accounting of all costs collected shall be remitted to the political subdivision or the tax collection committee on an annual basis.(b) Costs related to the collection of unpaid per capita, occupation, occupational privilege, emergency and municipal services or local services taxes may only be assessed, levied and collected for five years from the last day of the calendar year in which the tax was due.(c) A delinquent taxpayer may not bring an action for reimbursement, refund or elimination of reasonable costs of collection assessed or imposed prior to the effective date of this section. Additional costs may not be assessed on delinquent taxes collected prior to the effective date of this section.(d) A contingent fee audit may not be conducted in the collection of delinquent taxes.1965, Dec. 31, P.L. 1257, § 22.1, added 2004, Nov. 30, P.L. 1520, No. 192, § 4, effective in 60 days [Jan. 31, 2005] [53 P.S. § 6922.1]. Amended 2007, June 21, P.L. 13, No. 7, § 7, imd. effective. Renumbered as § 707 and amended 2008, July 2, P.L. 197, No. 32, § 31, imd. effective. Amended 2018, May 4, P.L. 102, No. 18, § 11, effective in 60 days [July 3, 2018].