Home Rule Law prohibits any public taxing agency of a home rule
municipality to create new subjects of taxation. The power and authority
to enact and enforce local tax ordinances upon any subject of taxation
are those granted by the General Assembly to third class cities and
second, third and fourth class school districts.
The substantive debt limits are those contained in the Local
Government Unit Debt Act as established for home rule municipalities.
The authorization to grant municipalities the power to tax,
provisions for collection and providing for appeal are established
by the General Assembly in the Local Tax Enabling Act, the Act of
December 31, 1965, P.L. 1257, No. 511, and all amendments through
January 1, 1986.
[Amended 7-14-2009 by Ord. No. 1822, approved at the 11-13-2009
General Election]
The rate limitation, with the exception of the municipal earned
income tax rate, shall be maintained at the rate limit in effect as
of that date sixty (60) days prior to the primary election of 1988.
These limits shall include additional millage that was imposed with
court approval.
Any elective officer of any public agency responsible for compliance with the provisions of this Article and fails in the performance of his duty, shall be subject to Article
XXVI of this Charter.