Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5020-202. Occupation tax in counties of the second class and third class abolished;  optional in other counties

In counties of the second and third class, the county tax on trades, occupations and professions is hereby abolished.  In all other counties, except counties of the first class, the county commissioners may by resolution determine not to levy a tax on trades, occupations, professions and persons who follow no occupation or calling.  Such action may at any time, and in like manner, be repealed and such tax be levied as theretofore.