Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 6926.303. Limitations

(1) To eliminate its occupation tax pursuant to the act of June 22, 2001 (P.L. 374, No. 24),   1 known as the Optional Occupation Tax Elimination Act.  Except for an election in which a school district seeks to impose a personal income tax under section 321(c),  2 a school district may place such referendum question on the ballot at the same municipal election as a referendum question placed on the ballot pursuant to Subchapter D.  3

(2) To levy, assess or collect a tax on earned income and net profits under the Local Tax Enabling Act, provided that the school district complies with section 333(b).   4

(3) To impose special purpose tax levies approved by the electorate.