Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 12720.506. Rules and regulations

(1) The rules and regulations promulgated under section 270 of the act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971,  1 shall be applicable to the taxes imposed by section 503 insofar as such rules and regulations are consistent with section 503.  2

(2) The department shall administer and enforce the provisions of this chapter and is authorized to promulgate and enforce rules and regulations not inconsistent with the provisions of this chapter, relating to any matter or thing pertaining to the administration and enforcement of the provision of this chapter.  The department may prescribe the extent to which any of such rules and regulations shall be applied without retroactive effect.

(3) The department, to cover its costs of administration, shall be entitled to retain a sum equal to costs of collection and shall inform the city in writing monthly of the sum retained and the costs of collection reimbursed.  To provide a timely forecast and assure consideration of the sum retained, the department shall estimate its costs of collection for the next succeeding fiscal year and provide such estimates, with all supporting detail, to the chairperson and minority chairperson of the Appropriations Committee of the Senate and to the chairperson and minority chairperson of the Appropriations Committee of the House of Representatives, with a copy to the city and, in the event that all or any part of the tax imposed pursuant to this chapter is enacted as an intergovernmental cooperation authority tax pursuant to Chapter 6, a copy shall be provided to the authority.  When the annual operating budget for the department is submitted to the General Assembly, the department shall also submit to the chairperson and minority chairperson of the Appropriations Committee of the Senate and to the chairperson and minority chairperson of the Appropriations Committee of the House of Representatives the actual sums retained for costs of collection in the preceding fiscal year, together with all supporting details.