A school district shall have the power to levy, assess and collect a tax on the earned income and net profits of resident individuals of the school district up to a maximum rate of 1.5%. The earned income and net profits tax may be levied by the school district at a rate of 1.0%, 1.25% or 1.5%.
Cross References. Section 8711 is referred to in sections 8404, 8712, 8713, 8715, 8716 of this title.
Structure Pennsylvania Consolidated & Unconsolidated Statutes
Pennsylvania Consolidated & Unconsolidated Statutes
Title 53 - MUNICIPALITIES GENERALLY
Chapter 87 - Other Subjects of Taxation
Section 8701 - General tax authorization
Section 8702 - Continuity of tax
Section 8703 - Adoption of referendum
Section 8704 - Public referendum requirements for increasing property taxes previously reduced
Section 8705 - Local tax study commission
Section 8706 - Property tax limits on reassessment
Section 8711 - Earned income and net profits tax
Section 8714 - Earned income and net profits tax exemption
Section 8715 - Rules and regulations
Section 8716 - Procedure and administration
Section 8717 - Disposition of earned income and net profits tax revenue
Section 8721 - Hotel room rental (Repealed)
Section 8722 - Local option cigarette tax in school districts of the first class
Section 8723 - Local sales tax revenues in cities of the first class