Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1809.8032. Enhanced emergency services in eligible boroughs

(a) Authorization.--Notwithstanding the provisions of 8 Pa.C.S. § 1302(a)(9) and (e) (relating to tax levy), an eligible borough may, by ordinance, levy an annual tax not exceeding five mills and appropriate the revenue collected from the tax for the following purposes:

(b) Notice.--Within 14 days of approving an ordinance levying an annual tax as authorized under subsection (a), the eligible borough shall provide a copy of the ordinance to the Department of Health and the Local Government Commission.

(c) Definition.--As used in this section, the term “eligible borough” means a borough that is located in a county of the second class A that is contiguous to a city of the first class.