Legislation to improve performance in collecting delinquent taxes owed to the City of Philadelphia.

Sponsors: Councilmember Oh

Councilmember Oh
Referred to the
Committee on Finance
AN ORDINANCE
Amending Title 19 of The Philadelphia Code, entitled “Finance, Taxes and Collections,”
to provide for transfer of delinquent taxes and fees to a qualified third-party law firm or
collection agency; all under certain terms and conditions.

19-513. Administration and Enforcement.
(1) The Commissioner of Revenue is hereby charged with the enforcement of the
provisions of this Title and is hereby authorized to promulgate regulations
governing the administration, enforcement and interpretation of the provisions of
this Title.
(2) The Commissioner of Revenue is hereby required to transfer any and all
delinquencies of taxes or fees due to the City of Philadelphia or the School
District of Philadelphia to a qualified third-party law firm or collection agency

upon such delinquency reaching 366 days with no repayment arrangement being
entered into by the debtor. In the event of default on an agreed upon repayment
arrangement, the delinquency shall be immediately transferred to a qualified
third-party law firm or collection agency. However, such non-discretionary
transfers provided for in this sub-section shall not be required for taxpayers with
annual household income at or below four-hundred percent (400%) of the most
current United States Department of Health and Human Services Poverty
Guidelines.

(3) On a monthly basis the Department of Revenue shall provide a report to the City
Controller containing any and all tax delinquencies that have occurred in the
previous month without entering into a repayment agreement prior to becoming
366 days delinquent