August 19, 2010 Meeting Agenda

Meeting Agenda  (Download this file as a PDF )
Centre County Tax Collection Committee (CCTCC)
August 19, 2010 7:00 p.m.
Bellefonte Area High School Library

I. Call to Order

II. Roll Call – Determination of Quorum

III. Approval of Minutes
Minutes from July 27, 2010 meeting

IV. Report from Committee Chairperson

V. Financial Report
A. Motion to accept the financial report for the period ended July31, 2010 as presented.

VI. Old Business
A. TCC Insurance
i. Motion to approve the purchase of General & Automobile Liability Insurance from PennPrime in the amount of $1,000,
Crime Insurance from Travelers in the amount of $240, and Public Officials Liability Insurance from PennPrime in the
amount of $1,000 for the Centre County Tax Collection Committee as presented.
B. Appointment of Tax Collector
i. Motion to accept resolution to appoint State College Borough as Tax Collector for Centre County as provided.
C. Tax Collection Cost
i. Motion to approve the tax collection cost paid to appoint collector using earned income allocation reconciled annually.
ii. Motion to approve the tax collection cost paid to appoint collector using weighted average allocation from prior year
D. Report from Transition Sub-Committee

VII. Other Business – Discussion Items

VIII. Public Comment

IX. Future Meeting Dates
A. September 15, 2010 7:00p.m.

Meeting Minutes
Centre County Tax Collection Committee Meeting
Thursday July 27, 2010
6:00 pm

I. Call to Order
The Thursday, July 27, 2010 meeting of the Centre County Tax Collection Committee (CCTCC) was called to order at 6:09 pm with Randy Brown, Chair, presiding. The Meeting was held in the Bellefonte High School Library.

II. Roll Call
Ms. Wyatt conducted the roll call. Ms. Wyatt stated a quorum was present.
In attendance were the following: Bald Eagle Area School District, Bellefonte Area School District, Bellefonte Borough, Benner Township, Boggs Township, Centre Hall Borough, College Township, Ferguson Township, Gregg Township, Halfmoon Township, Huston Township, Marion Township, Milesburg Borough, Patton Township, Penn Township, Penns Valley Area School District, Potter
Township, Snow Shoe Township, Spring Township, State College Borough, State College Area School District, Walker Township, and Worth Township.

Non Delegate Attendees: from State College Borough: Jason Meeker, Jacqueline Fuge, Linda Welker, Andy Harris, Pam Bartley, and Michelle Richards; Ferguson Township: Jennie Kitchener; Patton Township: Jacqueline Benshoof, and from RBA Data Systems: Larry Hilands.

Absent: Burnside Township, Haines Township, Harris Township, Howard Borough, Howard Township, Miles Township, Millheim Borough, Port Matilda Borough, Snow Shoe Borough, Union Township, and Unionville Borough.

III. Approval of Minutes
Mr. Brown asked for approval of the July 15, 2010 minutes. Mr. MacMath, Spring Township, made a motion to approve the minutes. Mr. Wall, Penns Valley Area School District, seconded the motion. With no changes to the minutes, the motion passed.

IV. Report from Committee Chairperson
Mr. Brown summarized the meeting agenda.
Mr. Brown noted that the Memorandum of Understanding, revised after the last meeting, had been distributed with the agenda and would be voted on for adoption later in the meeting.
Mr. Brown told the membership that a Tax Collection Agreement, based on the sample document from the Pennsylvania Association of School Business Officials was being drafted by the executive committee with the help of the solicitor and would be distributed, in draft form, to the membership by September 1, 2010 for possible adoption at the September 15, 2010 meeting.

V. Financial Report
Mr. Brown referenced a copy of the profit and Loss Statement for year to date through June 30, 2010.
To date, total revenues are $3,645.09 and total expenditures are $2,889.96. A motion to accept the financial statements was made by Ms. Steele, Halfmoon Township and seconded by Mr. Dunlap, State College Borough. The motion passed.

VI. Old Business
A. July 2010 Weighted Vote Calculation
Article I, Section 5 of the bylaws of the Centre County Tax Collection Committee (TCC) require the weighted votes to be calculated on July 1 of each year. The weighting has been calculated using the 2008 Earned Income Tax (EIT) for the municipalities available on the Department of Community and Economic Development (DCED) website and the 2008‐09 EIT for school districts per the website of Pennsylvania Department of Education (PDE) per the instructions provided on the DCED website. The calculation revised as of July 1, 2010 is provided for TCC approval.

The motion to approve the July 2010 weighted vote calculation as presented prepared in accordance with the DCED instructions using 2008 municipal and 2008‐09 school district earned revenue was made by Mr. Wall, PVASD and seconded by Ms. Crater, Centre Hall Borough. The motion passed unanimously.

B. Memorandum of Understanding with State College Borough
i. Motion to Approve MOU with State College Borough
The motion to approve the Memorandum of Understanding (MOU) as presented and to appoint the State College Borough as Tax Collector for the Centre County Tax Collection Committee as outlined in the MOU with a Tax Collection Agreement to be drafted and
approved by the TCC membership at a future meeting was made by Ms. Steele and seconded by Mr. Stewart, Bellefonte Borough. A roll call vote was conducted with a vote of 78.7% in favor and 21.3% against the motion.
ii. Motion to include Alternative 1‐Bellefonte Office as an Amendment to the MOU
Mr. Kunkle, Ferguson Township made the motion and Mr. Wall, PVASD, seconded it. The roll call vote was conducted. The results being 2.13% in favor and 97.87% against the motion. The motion did not pass; therefore, no Bellefonte office will be included in the
iii. Motion to include Alternative 2 – Expanded Circuit Riders as an amendment to the MOU
Ms. Steele, Halfmoon Township asked to amend the motion presented in the agenda to make the cost of the circuit rider directly payable by the political subdivisions interested in having the service. Mr. Kunkle seconded the motion. A roll call vote resulted in 94.12% in favor of the motion and 5.88% against the motion. The motion passed and will be added to the MOU.
Mr. Brown said that the plan was to complete a draft of the Tax Collection Agreement by August 6, 2010 and forward it to the State College Borough for their review for two weeks.

That would allow for revisions to be made to the draft and then distribute the TCA to the membership no later than September 1, 2010. Mr. Brown told the membership they should direct comments on the TCA to Ms. Wyatt at

C. Transition Subcommittee
The first meeting of the subcommittee was Tuesday July 27, 2010 at noon. Ms. Welker, the tax administrator for the SCB compiled a list of questions to be presented to PSD regarding their collection practices so that the collector can prepare for the transition to county‐wide collections. Although extensive, the list is not exhaustive and will likely be added to based on discussions at the subcommittee level. The list was available to members at the TCC meeting.

After the next subcommittee meeting, Mr. Brown hopes he will be able to provide a time line to PSDs to begin preparing their information for transition. Mr. Brown reminded members that if they were interested in transition early to the county wide tax collector, the TCC must be notified by September 15, 2010 if they plan on transitioning early. The TCC will notify the SCB of the PSD’s intentions.
The Tax Collection Agreement with SCB does not cover early transition/implementation. The SCB will contract with PSDs individually.
There was a general discussion about transition issues. The next meeting of the Transition Subcommittee will take place Thursday August 19, 2010 at 6 pm in the Bellefonte High School Library. This meeting will take place immediately before the CCTCC meeting at 7 pm.

VII. Other Business ‐ Discussion Items
A. Tax Collection Cost – Alternative Allocation
Mr. Kunkle provided a spreadsheet suggesting an alternate to the proposed method of allocation tax collection costs based on the percentage of revenue collected by a PSD. Mr. Kunkle suggested that tax collection costs be allocated based on the weighted average vote determined as of July 1, 2010.

Mr. Brumbaugh, College Township made a motion to move this item from a discussion item to an action item to allow a vote on the proposal. Mr. Stewart, Bellefonte Borough, seconded the motion.

Mr. Brumbaugh said that the cost allocation method needed to be included in the TCA and therefore a final decision regarding the allocation method must be made before the TCA was adopted at the September 15, 2010 meeting. Mr. Leary, Gregg Township believes the cost allocation method discussion should be on the agenda of each PSD before it is adopted by the CCTCC.

Ms. Wyatt thought that the proposal before the membership is difficult to evaluate and could be elaborated on to show which PSDs benefitted from the alternative proposal put forth by Mr. Kunkle and which PSDs would pay more. Mr. Brown was going to work on providing more detail for this proposal.

Given that more work will be done, the motion to make this item an action item was rescinded by Mr. Brumbaugh and Mr. Stewart.
As a summary of the discussion of the evening, it was decided that a notice would be sent to the Secretary of each PSD detailing the actions taken to appoint a tax collector, the necessity to determine a method of allocating costs amongst the PSDs and that a official notice to the TCC is necessary if a PSD wants to implement county‐wide tax collection for 2011.

B. TCC Public Officials Insurance
Mr. Brumbaugh asked Mr. Brown whether any progress had been made in the execution of a Public Officials insurance policy. Mr. Brown responded, based on advice from the solicitor, it had not been necessary to have a policy since the TCC was not undertaking any business to date. However, in light of the appointment of a tax collector, it is probably time to execute a policy. Mr. Brown said he would have quotes for the August 19, 2010 meeting.

There were no other items for discussion.

VIII. Public Comments
There were no public comments

IX. Future Meeting Dates
The next several meetings are scheduled: Thursday August 19, 2010 at 6 pm, transition subcommittee, followed by a meeting of the TCC at 7 pm and Wednesday September 15, 2010 at 7 pm. These meetings will take place at Bellefonte High School Library.

X. Adjournment
A motion to adjourn was made by Ms. Steele and seconded by Mr. Dunlap. The motion passed and the meeting adjourned at 7:12 pm.

Jan - Jul 10 Budget
DCED Shared Services Program 0.00 5,000.00
Interest Earnings 1.40
Total Investments 1.40
Membership Contributions 3,643.83 8,000.00
Total Revenue 3,643.83 8,000.00
Total Income 3,645.23 13,000.00
Advertising 346.21 1,000.00
Legal Services 2,543.75 5,000.00
Other Services 0.00 1,000.00
Total Expenses 2,889.96 7,000.00
Insurance 0.00 2,000.00
Tax Collection Agreement 0.00 4,000.00
Total Expense 2,889.96 13,000.00
Net Income 755.27 0.00
8:24 AM Tax Collection Committee of Centre County
08/05/10 Budget vs. Actual
Accrual Basis January through July 2010