Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 6174. Exemption from certain taxes

(1) Article XI of the act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971.  1

(2) The act of December 31, 1965 (P.L. 1257, No. 511), known as The Local Tax Enabling Act,  2 or any other local tax or fee imposed on the receipts of persons providing video programming or access to video programming to subscribers who are located within the municipality, except that the gross receipts of video programmers shall be subject to tax under the local business privilege tax in any municipality where the local cable television operator pays a local business privilege tax pursuant to The Local Tax Enabling Act.