- This topic has 3 replies, 1 voice, and was last updated 4 years, 4 months ago by
.
-
Posts
-
Judges,
Has anyone had any experience with a local tax office attempting to file a non traffic citation for an ordinance violation regarding unpaid/unreported amusement tax? It doesn’t appear that they are seeking to collect the unpaid tax. They are seeking penalty for violating the ordinance. The ordinance specifically states that the tax office has collection/enforcement powers to collect the tax, late fees, fines and costs for violation of that chapter. Unsure if the tax collector is considered a “law enforcement officer” per statute for filing non traffic citations. If the tax collector has the authority to enforce the ordinance per fines an costs should it be done on a private criminal complaint?
Russell L. Lawton
Magisterial District Judge
District Court 26-2-01
700 Sawmill Road, Suite 102
Bloomsburg, PA 17815
(570) 784-1868
(570) 784-9061
Email: rlawton@columbiapa.orgThe intermediate appellate courts had split on whether an ordinance violation is civil or criminal.
The Commonwealth Court had held it is civil. 36 Pa.Cmwlth. 569 (1978), Commonwealth Court of Pennsylvania, Commonwealth v. Carter.
The Superior Court had held it is criminal. 247 Pa.Super. 494 (1977), Superior Court of Pennsylvania, Lower Merion Township vs. Schenk.
It appears now that the key is whether or not a possible prison sentence is prescribed in the ordinance itself. If so, the case is criminal. If not, the case is civil.
Thomas E. Martin Jr.
Magisterial District Judge (retired)
201 S Broad Street
Kennett Square, PA 19348
(610) 444 0285
fax (610) 444 5460
judiciary@verizon.netThe enabling statute for the authority of local governments have all changed since the date of the cases cited by Judge Martin. For instance, the Borough Code (8 Pa. C. S. 3321) provides for the enforcement of ordinances. Certain offenses are designated for criminal enforcement and all others are designated as civil. Unless the tax can be placed in one of the criminal categories, then it would have to be enforced civilly. This is in the Borough Code adopted in 2014. If it is a township, then you would have to look in the appropriate authority for first class or second-class townships. Cities would also have a different enabling statute.
I had boroughs in my district and there was always a distinction between a violation for failure to file or report earned income taxes and the failure to pay which was enforced by a civil complaint. The scenario present was for the amusement tax, so there would have to specific language in the ordinance based on the language of the enabling statute.
If you conclude that it may be enforced criminally by a non-traffic citation, the procedure used to be that the tax collector would be entered as a law enforcement officer. There would have to be documentation provided to AOPC from the local municipality stating that the tax collector is authorized to enforce the ordinance and then the system would accept non-traffic citations issued by that person. Of course, this may have changed.
Dennis Joyce, Senior MDJ and SCJAP Solicitor
Thank you to everyone who replied to my email regarding the filing of a non traffic citation for an ordinance violation for failure to report or pay amusement taxes. The ordinance specifically states that the town tax collector has the authority to enforce the ordinance through a summary offense with a maximum penalty of not more than $600 plus costs and/or imprisonment of not more than 30 days. This was an odd situation and your help was greatly appreciated.
Russell Lawton
- You must be logged in to reply to this topic.