Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 12720.508. Procedure and administration

(a) Adoption of ordinance.--The governing body in any city desiring to impose the tax authorized by section 503   1 shall adopt an ordinance which shall state the tax rate and refer to this chapter.

(b) Notification to department.--A certified copy of a city ordinance shall be delivered to the department no later than 90 days prior to the effective date of that ordinance.  The city ordinance may have an effective date which is no earlier than the 90th day following the effective date of this act.

(c) Copy of repeal ordinance.--A certified copy of a repeal ordinance shall be delivered to the department at least 30 days prior to the effective date of such repeal.

(d) Copy of rate change ordinance.--A certified copy of any ordinance changing the rate of the tax imposed by section 503 shall be delivered to the department at least 90 days prior to the effective date of such ordinance.  Such rate changes shall be effective on the first January 1st which occurs 90 days after delivery of the rate change ordinance to the department.