53 Pa. Stat. § 6926.303

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 6926.303 - Limitations

This chapter shall not be construed to affect the power of a school district to do any of the following:

(1) To eliminate its occupation tax pursuant to the act of June 22, 2001 (P.L. 374, No. 24), known as the Optional Occupation Tax Elimination Act. Except for an election in which a school district seeks to impose a personal income tax under section 321(c), a school district may place such referendum question on the ballot at the same municipal election as a referendum question placed on the ballot pursuant to Subchapter D.
(2) To levy, assess or collect a tax on earned income and net profits under the Local Tax Enabling Act, provided that the school district complies with section 333(b).
(3) To impose special purpose tax levies approved by the electorate.

53 P.S. § 6926.303

2006, June 27, P.L. 1873, No. 1(Spec. Sess. No. 1), § 303, imd. effective. Affected 2008, Oct. 15, P.L. 1615, No. 130, § 3(3), imd. effective.