Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 16193. Applicability

(a) Applicability of act at option of city.--At its option, a city of the first class may elect to impose and collect taxes under this act or under the act of May 27, 1949 (P.L. 1669, No. 508), entitled, as reenacted and amended, “An act to provide revenue for school districts of the first class by imposing a tax on persons engaging in certain businesses, professions, occupations, trades, vocations and commercial activities therein;  providing for its levy and collection;  conferring and imposing powers and duties on the Board of Public Education, receiver of school taxes and school treasurer in such districts;  and prescribing penalties,”   1 but not under both.

(b) Applicability of section 11.--Section 11  2 shall take effect with respect to any tax year after tax year 1984 to fund the fiscal year of a city of the first class commencing July 1, 1984, and for subsequent fiscal years.