Local Taxation, Enforcement and Collections
High Swartz has represented municipal taxing authorities for more than 25 years. Our attorneys assist municipal tax collectors, finance departments, auditors, and outside collectors with the interpretation, application, enforcement and collection of Business Privilege Taxes, Mercantile License Taxes, Local Services Taxes, and other Act 511 taxes. We ensure that taxes are collected uniformly and fairly. Our work ranges from serving as special tax counsel on discrete tax matters, to creating and implementing entirely new tax collection and enforcement programs. We also consult with municipalities on updating existing collection and enforcement programs, updating regulations to comply with current changes to the Local Tax Enabling Act.
High Swartz attorneys have drafted and amended Business Tax Regulations for numerous local taxing authorities to help municipalities and school districts stay current with changes in the Local Tax Enabling Act and Local Taxpayer’s Bill of Rights.
Our attorneys also serve as Local Tax Hearing Officers and counsel to Local Tax Hearing Boards under the Local Taxpayer’s Bill of Rights. In that capacity they hear appeals and draft or render decisions on petitions, on assessments and requests for refunds relating to Business Privilege and Mercantile License Taxes.
While the Firm’s attorneys primarily serve taxing authorities, they will also represent select business taxpayers when those businesses are not being treated correctly by the taxing jurisdictions to which they are subject. Because of their vast experience representing municipal taxing authorities, our attorneys have the knowledge and skill to represent these taxpayers, where the issues involve:
- Local Tax Assessment
- Allocation of business activity based on location
- Interstate commerce and apportionment
- Manufacturing classification
- Wholesale/retail rate disputes
- Attribution of gross receipts to taxable business activity
- Representation in administrative appeal proceedings
- Representation in litigation in the Common Pleas Court
- Appellate Level Proceedings
- Ordinance and Regulation Revisions