Section 1770 - Tax levies(a) No tax shall be levied on personal property taxable for county purposes where the rate of taxation thereon is fixed by law other than at the rate so fixed. The county commissioners shall fix, by resolution, the rate of taxation for each year.(a.1) The tax levied in counties of the second class A shall be for the purpose of creating a general fund to pay expenses incurred for general county purposes, for the payment of the matters connected with roads under section 2707, for the payment of the matters connected with parks and related matters under section 2507. No tax for general county purposes in any county of the second class A shall in any one year exceed the rate of forty mills on every dollar of the adjusted valuation. The rate of taxation for payment of interest and principal on any indebtedness incurred pursuant to 53 Pa.C.S. Pt. VII Subpt. B (relating to indebtedness and borrowing), or any prior or subsequent act governing the incurrence of indebtedness of the county shall be unlimited. In fixing the rate of taxation, the county commissioners if the rate is fixed in mills, shall also include in the resolution a statement expressing the rate of taxation in dollars and cents on each one hundred dollars of assessed valuation of taxable property.(a.2) The county commissioners in counties of the second class A shall have the power to levy a tax for institution district purposes and for the payment of the obligations of the predecessor poor districts on real estate, trades, occupations and professions, in the same manner and at the same time as county taxes, annual taxes to pay the current expense of the institution district, none of which shall exceed fifteen mills on the dollar of the last adjusted assessed valuation for county purposes. No tax shall be levied and collected on trades, occupations and professions at the same time a per capita tax on individuals is levied and collected.(b) No tax for general county purposes in a county of the third, fourth, fifth, sixth, seventh or eighth class, exclusive of the requirements for the payment of rentals to any municipal authority, shall in any one year exceed the rate of twenty-five mills on every dollar of the adjusted valuation, unless the county commissioners by majority action shall, upon due cause shown by resolution, petition the court of common pleas, in which case the court may order a rate of not more than five mills additional to be levied: Provided, however, That the rate of taxation for payment of interest and principal on any indebtedness incurred under 53 Pa.C.S. Pt. VII Subpt. B or any prior or subsequent act governing the incurrence of indebtedness of the county shall be unlimited. Tax for payment of rentals to any municipal authority shall not exceed the rate of ten mills on every dollar of the adjusted valuation and shall be in addition to the twenty-five mill limitation for general county purposes. In fixing the rate of taxation, the county commissioners, if the rate is fixed in mills, shall also include in the resolution a statement expressing the rate of taxation in dollars and cents on each one hundred dollars of assessed valuation of taxable property.(c) In a county of the fourth, fifth, sixth, seventh or eighth class:(1) The rate of taxation fixed for any occupation tax levied by a county shall not in any one year exceed twenty mills. The county commissioners may, by resolution, abolish the levy and collection of occupation taxes for county purposes.(2) The county commissioners may levy and collect an annual per capita tax on persons for county purposes.(3) Any county which shall become a county of the third class may collect for a period of four years after such status has been certified a per capita tax from any person not in any one year to exceed a total of five dollars ($5) for county purposes.(d) In a county of the third, fourth, fifth, sixth, seventh or eighth class:(1) No tax shall be levied and collected for county purposes on offices and posts of profits, or on professions, trades and occupations at the same time during which a per capita tax on persons is levied and collected for county purposes.(2) Any per capita taxes levied upon and collected from any person shall not in any one year exceed a total of five dollars ($5) for county and institution district purposes.(3) Any county may, by ordinance or resolution, exempt any person whose total income from all sources is less than the dollar amount per annum as provided in section 301.1(b) of the act of December 31, 1965 ( P.L. 1257, No.511), known as The Local Tax Enabling Act, from any per capita tax levied under this act.Amended by P.L. TBD 2018 No. 154, § 41, eff. 12/24/2018.1955, Aug. 9, P.L. 323, § 1770. Amended 1959, April 17, P.L. 48, § 1; 1961, July 20, P.L. 804, § 1; 1961, Sept. 19, P.L. 1495, § 2, effective 1/1/1962; 1963, July 31, P.L. 372, § 1; 1963 Aug. 14, P.L. 977, § 1; 1967, June 29, P.L. 150, § 1; 1970, July 29, P.L. 647, No. 219, § 1; 1971, Dec. 15, P.L. 606, No. 162, § 1; 1972, Jan. 10, P.L. (1971) 670, No. 179, § 1; 1981, May 22, P.L. 74, No. 23, § 1, effective in 60 days; 1982, Nov. 26, P.L. 761, No. 216, § 1, effective in 60 days; 1985, July 3, P.L. 136, No. 38, § 1, imd. effective; 1990, Dec. 7, P.L. 633, No. 163, § 2, effective in 60 days; 1994, Nov. 23, P.L. 640, No. 98, § 4, imd. effective.