HomeMy WebLinkAbout87-647 MarmoMichael F. Marmo, Esquire
235 Hazelwood Avenue
Emsworth, PA 15202
STATE ETHICS COMMISSION
308 FINANCE BUILDING
HARRISBURG, PA 17120
TELEPHONE: (717) 783-1610
December 22, 1987
ADVICE OF COUNSEL
87 - 647
Re: Conflict of Interest, Tax Collector, Sale of Tax Collection Software
Dear Mr. Marmo:
This responds to your letter of November 24, 1987, in which you requested
advice from the State Ethics Commission.
Issue: Whether the Ethics Act imposes any restrictions upon a tax collector
from selling customized tax collection computer software which was developed
privately through his own funds and which is licensed to him individually.
Facts: In your letter you state that you are the tax collector for the
Borough of Emsworth and that during the past year you contracted with a
professional computer programming company, Systems Consulting Inc., to develop
a customized software package for use in the collection of taxes. You further
state that neither the borough nor the school district contributed any monies
towards this program and that it was exclusively paid for by you personally
and licensed to you individually. You further state because the program has
been developed, you are interested in selling copies of the program to
interested parties so as to recoup some of the personal costs which you paid
in developing the software. You classify yourself in your capacity as tax
collector as a self - employed contractor and note that neither the borough nor
the school district contributed to the project. You conclude by asking
whether the Ethics Act would prohibit you or impose any restrictions upon your
selling this tax collection software package for monetary gain.
Discussion: As a tax collector, you are a "public official" as that term is
defined in the Ethics Act. 65 P.S. §402; 51 Pa. Code §1.1. As such, you are
subject to the provisions of the Ethics Act and the restrictions therein are
applicable to you.
Michael F. Marmo, Esquire
December 22, 1987
Page 2
Section 3(a) of the Ethics Act provides:
Section 3. Restricted activities.
(a) No public official or public employee shall use his
public office or any confidential information received
through his holding public office to obtain financial gain
other than compensation provided by law for himself, a
member of his immediate family, or a business with which
he is associated. 65 P.S. 403(a).
Section 3(a) basically provides that a public official may not use his
public office or confidential information to obtain a financial gain other
tan compensation as provided for by law for himself or a member of his
immediate family. Under this provision, the Ethics Commission has determined
that the use of office by a public official to obtain a gain or benefit for
himself or a member of his immediate family which is not provided for in law
constitutes a "financial gain other than compensation provided for by law."
See McCutcheon v. State Ethics Commission, 77 Pa. Commw. 529 (1983). See also
Yocabet v. State Ethics Commission, Pa. Commw. , 531 A.2d 536 (1987).
Of course, under this provision, you may not use your public position to
secure any financial gain for yourself or your immediate family other than
that: which is provided for in law.
Within the above provision of law, the Commission has also determined
t; a public official should not use his public office for personal
activities such as campaigning for re- election or for another public office.
Cessar, 82 -002. In this regard, the Commission has held that it would be
improper for a public official to use the facilities, personnel, equipment,
postage, stationery or other benefits of the public office to advance personal
interests. See Dorrance Order, No. 456. Since in the instant situation the
customized software tax collection package was developed for you by Systems
Consulting Inc., and you paid for that package out of your own personal
expenses, it does not appear that the above provision would be implicated and
hence would not prohibit you from selling the software to recoup your personal
expenses.
In addition to the foregoing, the Ethics Act authorizes the State Ethics
Commission to address other areas of possible conflicts of interests. 65 P.S.
§403(d). The parameters of the types of activities encompassed by this
particular provision of law are generally determined through a review of the
intent of the State Ethics Act. Generally, the State Ethics Act was
promulgated in order to insure the public trust that the interests of. their
officials do not conflict with the public trust. 65 P.S. §401. Generally, a
conflict of interest develops whenever a public official attempts to serve one
or more interests that are adverse. See Nelson /McElrath, 85 -009R.
Michael F. Marmo, Esquire
December 22, 1987
Page 3
Under Section 3(d) of the Ethics Act, when you would advertise or attempt
to sell this customized tax collection software package: you could not use
your public office as a contact point or meeting place; you could not use the
facilities, personnel, equipment, postage, stationary or other benefits of
your public office; you could not reveal or use your public office or the
status of that public office as an aid to making sales. Although the Ethics
Act would not prohibit you from selling this package, it would preclude you
from using any of the trappings of your office as tax collector to benefit you
in the sale of this software package. Thus, the Ethics Act would not prohibit
you from selling this software package but you would have to sell it in your
capacity as a private individual without any reference or use of your public
office to effectuate the sales.
Lastly, your question has only been addressed under the Ethics Act; the
applicability of any other statute, code, regulation, ordinance, or code of
conduct other than the Ethics Act has not been considered.
Conclusion: As a tax collector for the Borough Emsworth, you are a "public
official" subject to the provisions of the Ethics Act. Although the Ethics
Act would not per se prohibit you from selling the tax collection software
package, you must observe the restrictions outlined above in selling the
software package.
Pursuant to Section 7(9)(ii), this Advice is a complete defense in any
enforcement proceeding initiated by the Commission, and evidence of good faith
conduct in any other civil or criminal proceeding, providing the requestor has
disclosed truthfully all the material facts and committed the acts complained
of in reliance on the Advice given.
This letter is a public record and will be made available as such.
Finally, if you disagree with this Advice or if you have any reason to
challenge same, you may request that the full Commission review this Advice.
A personal appearance before the Commission will be scheduled and a formal
Opinion from the Commission will be issued. Any such appeal must be made, in
writing, to the Commission within 15 days of service of this Advice pursuant
to 51 Pa. Code 2.12.
Sincerely,
Vincent J. Dopko
General Counsel