72 Pa. Stat. § 5020-404
It shall be the duty of the assessors, for taxation purposes in counties of the second, second A and third class, and in counties electing not to levy a tax on trades, occupations, professions and persons who follow no occupation or calling, to prepare a list of all residents and inhabitants in such counties over the age of eighteen years, and return the same to the proper county authorities with other taxable property as provided by law. The assessor shall also state the occupation of each such resident and inhabitant or that a person does not follow an occupation or calling, as the case may be, for the assessment of any township or borough tax on occupations, as provided by law. The county commissioners, or boards for the assessment and revision of taxes, as the case may be, shall continue to fix valuations for trades, occupations, professions and persons who follow no occupation or calling, as provided by law, for the use of boroughs and townships, and nothing contained in this act shall be construed to repeal the power of townships and boroughs to levy taxes on trades, occupations, professions, and on persons who follow no occupation or calling as provided by law.
72 P.S. § 5020-404