Section 652.1. Taxing Power of Elected Board of Public Education of School Districts of the First Class A.--(a) The elected Board of Public Education in any school district of the first class A shall have authority to impose taxes for the purposes of such school district as follows:
(1) Without ordinance and under the following statutes their reenactments and amendments, at the rates fixed therein, namely:
(i) (Reserved),
(ii) Act of June 20, 1947 (P.L.733, No.319), (Personal Property Tax),
(iii) Act of August 24, 1961 (P.L.1135, No.508), (Income Tax),
(iv) Real property tax acts:
Act of March 10, 1949 (P.L.30, No.14), 11.75 mills,
Act of November 30, 1955 (P.L.793, No.226), 1.5 mills,
Act of July 12, 1957 (P.L.837, No.386), .75 mills,
Act of November 19, 1959 (P.L.1552, No.557), 2 mills,
Act of October 21, 1965 (P.L.650, No.321), 1 mill,
Act of November 26, 1968 (P.L.1098, No.340), 6 mills,
Act of December 15, 1975 (P.L.483, No.143), 6 mills.
(2) (i) In addition to the taxing authority set forth in the act of August 24, 1961 (P.L.1135, No.508), (Income Tax), by ordinance, a tax of one per centum (1%) on wages, salaries, commissions and other earned income of individuals: Provided, however, That the total tax levied under the act of August 24, 1961 (P.L.1135, No.508) and the total tax levied under this subsection on wages, salaries, commissions and other earned income of individuals may equal but shall not exceed two per centum (2%).
(ii) A school district of the first class A located in whole or in part within a city of the second class shall share the earned income tax under this section with such city of the second class as follows: in tax year 2007, one-tenth of one per centum (0.1%) to the city; in tax year 2008, two-tenths of one per centum (0.2%) to the city; in tax year 2009 and thereafter, one-quarter of one per centum (0.25%) to the city.
(3) In addition to the taxing authority set forth in the real property tax acts referred to in section 652.1(a)(1)(iv), by ordinance a tax, sufficient to meet the school district's anticipated expenses on each dollar of the total assessment of all property assessed and certified for taxation in the territory constituting the district.
(4) In addition thereto, by ordinance on any persons, transactions, occupations, privileges, subjects and real or personal property as they shall determine not prohibited by section 2 of the act of December 31, 1965 (P.L.1257, No.511), known as "The Local Tax Enabling Act" and not specifically excluded under paragraph (5) hereof; even if the ordinance imposing such tax or taxes is duplicative of the taxes enumerated in section 652.1(a)(1); but no ordinance shall authorize the imposition of a tax on the wages, salary or net income of any person not a resident of such school district.
(5) No tax of any kind may be imposed on admission to places of amusement, athletic events, motion picture theaters, occupations or occupational privilege, gross receipts of businesses, including institutions and nonprofit services, and parking, but this paragraph shall not apply to taxes imposed on the whole volume of business transacted by retail and wholesale dealers in goods, wares and merchandise.
(b) Any ordinance authorizing a tax, other than under a statute and at the rate fixed thereby, shall fix the rate thereof and provide for the levy, assessment and collection of the same.
(652.1 amended Nov. 30, 2004, P.L.1471, No.187)
Compiler's Note: Section 25(1)(ii) of Act 40 of 2005 provided that subsection (a)(4) is repealed insofar as it is inconsistent with the amendment or addition by Act 40 of sections 1111-C, 1114-C, 1101-D, 1102-D, 1103-D, 1104-D, 1105-D, 1106-D, 1107-D, 1108-D, 1109-D, 1110-D, 1111-D, 1112-D, 1113-D and 1114-D of the Tax Reform Code of 1971.
Compiler's Note: Section 4 of Act 187 of 2004, which amended section 652.1, provided that the amendment shall apply to tax years commencing on or after January 1, 2005.
Compiler's Note: See section 3 of Act 182 of 1982 in the appendix to this act for special provisions relating to levying of taxes by boards of public education.