Section 405. Occupation tax prohibited.
(a) General rule.--For the first fiscal year beginning after approval of the referendum required under section 407 and each fiscal year thereafter, a political subdivision is prohibited from levying, assessing or collecting an occupation tax.
(b) Occupation assessment tax roll.--In a county where no political subdivision levies the tax, the county shall not be required under the provisions of this or another statute to maintain the occupation assessment tax roll.
(c) Applicability.--This section shall not apply to the collection of delinquent occupation taxes.
(405 added Oct. 15, 2008, P.L.1615, No.130)