HomeMy WebLinkAbout80-016 FraasTO:
RE:
FACTS:
DISCUSSION:
STATE ETHICS COMMISSION
308 FINANCE BUILDING
HARRISBURG, PENNSYLVANIA 17120
Kerry A. Fraas, Esquire
Suite 816 Frick Building
Pittsburgh, PA 15219
March 12, 1980
Opinion # 80 -016
Independent Contracting Tax Collection Companies Retained
by Municipalities and School Districts for the Collection
of Various Taxes
On November 30, 1979, Kerry A. Fraas, an attorney representing
the Central Tax Bureau of Pennsylvania, Inc., asked for an ad-
visory opinion concerning his client.
The Central Tax Bureau of Pennsylvania Inc. is an independent
contracting tax collection agency which is employed by many school
districts and municipalities throughout the Commonwealth for
collection of various taxes.
Mr. Fraas asked whether the Central Tax Bureau, or its owner,
officers, or shareholders must prepare and file a Financial Interest
Statement under Act 170.
The issue is whether a tax collection company employed by
various governmental bodies is considered a public employee or
official.
The company is not a public official as that term is used
in Act 170.
Section 2 of the State Ethics Act defines a public employee
as an individual responsible for taking or recommending official
action of a nonministerial nature . . . ."
Although "nonministerial" is undefined, the Act does define
"ministerial action" to be "an action that a person performs in
a prescribed manner and obedience to the mandated legal authority
without regard to, or the exercise of, the person's own judgment
as to the desirability of the action being taken."
Fraas
March 12, 1980
Page 2
PJS /alf -3
Tax collection agencies have no descretionary authority
whatsoever. They perform exclusively ministerial actions, and
as such, cannot be said to perform nonministerial actions.
Therefore, tax collection agencies cannot be considered public
employees.
While such tax collection companies have no disclosure obli-
gations under the State Ethics Act, they are still subject to
Section 3(b) of the Act which reads as follows:
CONCLUSION:
No person shall offer or give to a public official or
public employee or candidate for public office or a
member of his immediate family or a business with which
he is associated, and no public official or public em-
ployee or candidate for public office shall solicit or
accept, anything of value, including a gift, loan, pol-
itical contribution, reward, or promise of future em-
ployment based on any understanding that the vote,
official action, or judgment of the public official or
public employee or candidate for public office would
be influenced thereby.
Tax collection companies employed by governmental bodies are
not public employees, and are not subject to the filing requirements
of the State Ethics Act. These companies are, however, still
subject to Section 3(b) of the State Ethics Act.
Pursuant to Section 7(9) (i), this opinion 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.
'Paul '3( Smith
Chairman