Pennsylvania Consolidated Statutes (Last Updated: January 27, 2015) |
Title53 MUNICIPALITIES GENERALLY |
PARTVII. TAXATION AND FISCAL AFFAIRS |
SUBPARTC. TAXATION AND ASSESSMENTS |
CHAPTER87. OTHER SUBJECTS OF TAXATION |
SUBCHAPTERB. EARNED INCOME AND NET PROFITS TAX |
§8711. Earned income and net profits tax.
Latest version.
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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%.
Notation
Cross References. Section 8711 is referred to in sections 8404, 8712, 8713, 8715, 8716 of this title.