In order to levy the tax under section 8711 (relating to earned income and net profits tax), the governing body shall adopt a resolution which shall refer to this subchapter prior to placing a question on the ballot under section 8703 (relating to adoption of referendum). Prior to adopting a resolution imposing the tax authorized by section 8711, the governing body shall give public notice of its intent to adopt the resolution in the manner provided by section 4 of the Local Tax Enabling Act and shall conduct at least one public hearing regarding the proposed adoption of the resolution.
Cross References. Section 8716 is referred to in section 8703 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Section 8721 - Hotel room rental (Repealed)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