53 Pennsylvania Consolidated Statutes Chapter 87 - Other Subjects Of Taxation

• Chapter Notes

Subchapter A.  Tax Authorization and Referendum Requirements

• Section 8701 - General Tax Authorization
  (a) General rule.--Subject to sections 8703 (relating to adoption of referendum) and 8704 (relating to public referendum requirements for increasing property taxes previously reduced)...
• Section 8702 - Continuity Of Tax
  The earned income and net profits tax levied under the provisions of this chapter shall continue in force on a fiscal year basis without...
• Section 8703 - Adoption Of Referendum
  (a) General rule.-- (1) In order to levy an earned income and net profits tax under this chapter, a governing body shall use the...
• Section 8704 - Public Referendum Requirements For Increasing Property Taxes Previously Reduced
  (a) General rule.--Except as provided in subsections (c) and (d), a governing body that elects to levy an earned income and net profits tax...
• Section 8705 - Local Tax Study Commission
  (a) Appointment.--A governing body may appoint a local tax study commission. (b) Membership.--The local tax study commission shall consist of five members who are...
• Section 8706 - Property Tax Limits On Reassessment
  After any county makes a countywide revision of assessment of real property at values based upon an established predetermined ratio as required by law...

Subchapter B.  Earned Income and Net Profits Tax

• Section 8711 - Earned Income And Net Profits Tax
  A school district shall have the power to levy, assess and collect a tax on the earned income and net profits of resident individuals...
• Section 8712 - Collections
  Any school district imposing a tax under section 8711 (relating to earned income and net profits tax) shall designate the tax officer who is...
• Section 8713 - Credits
  (a) General rule.--The provisions of section 14 of the Local Tax Enabling Act shall be used to determine any credits under the provisions of...
• Section 8714 - Earned Income And Net Profits Tax Exemption
  A school district that imposes an earned income and net profits tax under this chapter may exempt from the payment of that tax any...
• Section 8715 - Rules And Regulations
  Taxes imposed under section 8711 (relating to earned income and net profits tax) will be subject to all regulations adopted under section 13 of...
• Section 8716 - Procedure And Administration
  In order to levy the tax under section 8711 (relating to earned income and net profits tax), the governing body shall adopt a resolution...
• Section 8717 - Disposition Of Earned Income And Net Profits Tax Revenue
  The disposition of revenue from an earned income and net profits tax or an increase in the rate of an earned income and net...

Subchapter C.  Miscellaneous Taxes

• Section 8721 - Hotel Room Rental
  (a) Imposition.-- (1) The county commissioners in each county of the second class are authorized to impose an excise tax at 5% on the...
• Section 8722 - Local Option Cigarette Tax In School Districts Of The First Class
  (a) Authorization.--The following shall apply: (1) A school district may, if authorized by ordinance of the governing body of a city of the first...
• Section 8723 - Local Sales Tax Revenues In Cities Of The First Class
  Notwithstanding the provisions of section 696 of the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949, an...

Last modified: October 8, 2016