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Dauphin County Tax Collection Committee. New Government Entity – TCC . Dauphin County TCC is new government entity Requires immediate school district and municipality attention – now; not later! TCC process

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Dauphin County Tax Collection Committee

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Presentation Transcript
new government entity tcc
New Government Entity – TCC
  • Dauphin County TCC is new government entity
  • Requires immediate school district and municipality attention – now; not later!
  • TCC process
    • TCC first stage: 2+ years – 2009-11 – TCC organization and basic tax collection decisions
    • TCC second stage: forever – oversight of ongoing tax collection
dauphin county tcc
Dauphin County TCC
  • Represents 52 members
  • 41 Municipalities, 11 School Districts
  • 2 Counties
    • All of Dauphin County (except Reed Township)
    • 2 Schuylkill County municipalities (Porter Township, Tower City)
  • Presently represented by 5 Tax collectors (Berkheimer, Capital Tax Collection Bureau, Derry Township Tax Collection, Lancaster Tax Collection Bureau, Upper Dauphin Area Tax Collection Bureau)
applicable statutes
Applicable Statutes
  • Act 32
  • Ethics Act
  • State Adverse Interest Act
  • Sunshine Law
  • Right-to-Know Law
tcc advance planning

Taxing authorities should begin advance planning for TCC – now:

Form planning group Collect/summarize tax facts

Governance/first meeting/chairperson selection/other initial decisions

Taxing authorities should appoint TCC voting delegates and alternates – now

Understanding basic TCC steps important for two reasons:

Know what needs to be done/start planning

Think about who will ensure things are done – does TCC need an employee?

TCC Advance Planning
tcc first stage tcc first stage year 1 2009 2010

November 2009

(November 15 deadline for first meeting)

TCC first meeting

County Commissioner Chair or designee convene meeting – no official further County role after officer election

Must elect Chairperson, Vice Chairperson, Secretary, Open Records Officer (and possibly other officers)

Should appoint legal counsel

Should ad

opt bylaws – if possible based on advance planning –

TCC First StageTCC First Stage – Year #1 – 2009/2010
tcc first stage
After officer election and bylaw adoption/ before tax collector appointment

TCC takes the following steps:

TCC management structure decisions

Collection method

Independent third party

For Profit collectors

Tax collection bureau

Create a Dauphin County Tax Collection Bureau

Multi County Collection

Independent third party

Tax collection bureau

TCC finance decisions

TCC auditor

TCC bank

TCC budget – operating costs TCC operating cost financing mechanism –

TCC tax collection cost allocation plan –

TCC First Stage
tcc first stage8
After officer election and bylaw adoption/ before tax collector appointment

Decision on single-county or multi-county TCC

Study income tax collection options/decision on tax bureau vs. independent third party collector

TCC insurance decisions

Decision on TCC jurisdiction over LST and other taxes

TCC First Stage
tcc first stage9
June 1, 2010

Deadline to appoint tax appeal board

Appoint new tax appeal board

Adopt mandatory and other policies

Right-to-Know records policy – appoint Open Records Officer (priority 2009)

Investment policy

Tax records policy

Tax collector investment income distribution policy

Tax collector unidentified funds rules

Regulations, policies, and procedures for tax administration

TCC First Stage
tcc finance operating costs
TCC Finance – Operating Costs
  • No TCC expense payments until budget adopted (unless paid by one or more taxing authorities, IU, or County – with expectation of TCC reimbursement)
  • TCC will have operating costs – separate from EIT collection cost
  • Such operating costs to be shared by the SDs and munis within the TCD in proportion to EIT revenue (different from weighted voting – population not considered)
tcc first stage11
Sept 15, 2010

Deadline to appoint new Act 32 tax collector

critical date

If tax will be collected by independent third party tax collector, prepare tax collector RFP and conduct RFP process

Formal written Act 32 Tax Collection Agreement provisions are very important and should be included in RFP

Decision on whether to accelerate new tax collector appointment and universal non-resident withholding requirement to 01/01/11 instead of 01/01/12

TCC First Stage
tcc first stage tcc first stage year 2 2010 2011
May/June 2011

July 1, 2011

Nov/Dec 2011

School districts adopt new EIT or PIT resolutions effective 01/01/12

TCC deadline to adopt and begin implementing transition plan for transferring responsibilities to new Act 32 tax collector and implementing Act 32 income tax law changes

Municipalities adopt new EIT or PIT ordinances effective 01/01/12 (might want to accelerate adoption to earlier date)

TCC First StageTCC First Stage – Year #2 – 2010/2011
tcc second stage tcc second stage 2012 and future years
January 1, 2012

Act 32 county-wide collection begins (unless accelerated)

Act 32 income tax law changes effective

Second stage of TCC responsibilities begins, involving oversight of county-wide tax collection arrangements and periodic decisionmaking on continuing or changing arrangements

TCC = oversight organization (or bureau)

TCC Second StageTCC Second Stage – 2012 and Future Years
tcc planning group steps
TCC Planning Group Steps
  • What will planning group do?
    • Series of meetings
    • Collect/summarize tax facts (from DCED website and taxing authorities)
    • Address/develop recommendations on major TCC issues
    • Education/communication affected parties
  • What legal authority?
  • Why start now?
  • What if TCC rejects recommendations?
tcc planning group steps16
TCC Planning Group Steps
  • Who is the leader? How get started?
  • Members of planning group?
    • SD officials or business administrators
    • Local municipal officials or managers
    • Identify other interested parties
  • Sunshine Law/Right-to-Know Law?
tcc planning group steps17
TCC Planning Group Steps
  • How proceed?
    • Organization meeting
      • Planning group composition
      • TCC Legal Overview and Timeline
      • Resources needed
    • Subsequent meetings
      • Authorize letter to taxing authorities
        • Act 32 required steps
        • Urge delegate appointment
tcc planning group steps18
TCC Planning Group Steps
  • County dialogue, including establishing time and place for TCC first meeting
  • Develop proposed TCC meeting agendas
  • Set planning group meetings to address TCC issues
  • Prioritize TCC issues/assign responsibility
  • Develop proposed TCC bylaws
  • Develop proposed TCC budget
  • Legal counsel
  • Funding mechanism for costs incurred before TCC first meeting
  • Develop proposed TCC Right-to-Know Law Request Policy
  • Conduct outreach programs – taxing authorities and business community
tcc bylaws20
TCC Bylaws
  • Bylaws = critical document – address ASAP
    • PASBO Act 32 TCC Model Bylaws Available
    • DCED model bylaws
  • Governing body – representatives of every school district and municipality within TCC that levies EIT
  • Mini United Nations – 52 Delegates
    • 11 SDs/41 munis = 52 possible delegates
    • PA Senate – 50 Senators
  • Weighted voting – based 50% on EIT revenue and 50% on population
  • Option to change statutory default rules
tcc bylaws21
TCC Bylaws
  • Major decisions first; then drafting and details
  • Major bylaw decisions:
    • Overarching – how to streamline governance?
    • Delegate number: How many voting delegates should there be? Should number of delegates be reduced to streamline governance? Note: TCC first meeting requires delegate appointed separately by every TA (but multiple TAs may appoint same person).
    • Vote weight: Should there be weighted voting based on tax revenues and population? Alternatively, should each delegate have just one vote? Note: TCC must use weighted voting until bylaws adopted.
tcc bylaws22
TCC Bylaws
  • Management committee: Should TCC have a management committee? If so, what duties should be delegated to the management committee?
  • Employees: Will TCC have Executive Director or other employees?
  • Vote required for action: What vote is required for decisions? Simple majority of those present? Majority of all delegates? Supermajority for certain major decisions?
  • Many other decisions