§ 5141. Collection from earnings of municipal employees

(a) If an employee of a municipality is a delinquent taxpayer thereof, a treasurer or tax collector thereof may, after judicial hearing, collect the delinquent tax by causing to be deducted from the disposable earnings of the employee for any workweek an amount not exceeding:

(1) 20 percent of the disposable earnings for that week; or

(2) the amount by which the disposable earnings for that week exceed 30 times the federal minimum hourly wage prescribed by 29 U.S.C. § 206(a)(1) in effect at the time the earnings are payable, whichever amount is less.

(b) The deductions may be made from time to time until the taxes, including costs, penalties, and interest, if any, are fully paid. This section shall not affect any other means or remedies for the collection of taxes. (Amended 1971, No. 185 (Adj. Sess.), § 223, eff. March 29, 1972.)