24 Pa. Stat. § 588.2
The Board of Public Education of school districts of the first class A shall levy, annually, a tax of not more than one per centum on the following:
The tax levied under clause (a) of this section shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer or on his behalf to a person who is employed by or renders services to him. The tax levied under clause (b) of this section shall relate to and be imposed on the net profits of any business, profession or enterprise carried on by any person as owner or as proprietor, either individually or in association with some other person or persons.
The tax authorized to be levied under this act shall be levied for the tax year 1962 and for succeeding years, and shall be in addition to any other taxes any school district of the first class A is empowered to levy and collect under any existing law.
The taxes, interest and penalties collected under the provisions of this act shall be used for general public school purposes.
24 P.S. § 588.2