Pennsylvania § 8701 - General tax authorization.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 8701 — General tax authorization., with citation guidance and answers to common questions.
§ 8701. General tax authorization.
(a) General rule.--Subject to sections 8703 (relating to adoption of referendum) and 8704 (relating to public referendum requirements for increasing property taxes previously reduced) and except as provided in subsection (b), each school district shall have the power and may by resolution levy, assess and collect or provide for the levying, assessment and collection of the earned income and net profits tax under this chapter.
(b) Exclusions.--No school district which levies an earned income and net profits tax authorized by this chapter shall have any power or authority to levy, assess or collect:
(1) A tax based upon a flat rate or on a millage rate on an assessed valuation of a particular trade, occupation or profession, commonly known as an occupation tax.
(2) A tax at a set or flat rate upon persons employed within the taxing district, commonly known as an occupational privilege tax.
(3) A per capita, poll, residence or similar head tax.
(4) The earned income and net profits tax levied under the Local Tax Enabling Act.
(5) An earned income tax under the act of August 24, 1961 (P.L.1135, No.508), referred to as the First Class A School District Earned Income Tax Act, or under the additional authority in section 652.1(a)(2) of the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949.
(6) Any tax under section 652.1(a)(4) of the Public School Code of 1949 except as it pertains to real estate transfer taxes.
(7) Except for taxes permitted under section 8402(b) (relating to scope and limitations), (c), (d), (e) and (f), any other tax authorized or permitted under the Local Tax Enabling Act.
(c) Delinquent taxes.--The provisions of subsection (b) shall not apply to collection of delinquent taxes.
Cross References. Section 8701 is referred to in sections 8703, 8717 of this title.
Frequently Asked Questions About Pennsylvania § 8701
What does Pennsylvania Consolidated Statutes § 8701 cover?
Section 8701 ("General tax authorization.") is part of the Pennsylvania Consolidated Statutes, the codified statutory law of Pennsylvania. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Pennsylvania § 8701?
A common citation format is "Pennsylvania Consolidated Statutes § 8701" (Pennsylvania). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Pennsylvania law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Pennsylvania official source linked on this page or consult a licensed Pennsylvania attorney.
How does Pennsylvania § 8701 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Pennsylvania can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Pennsylvania.