Pennsylvania Statutes Title 73 P.S. Trade and Commerce § 820.701. Local taxes

(a) General rule.--Every political subdivision in which a designated subzone is located shall exempt, deduct, abate or credit local taxes in accordance with ordinances and resolutions adopted under section 301(d) or (f),  1 as is applicable. Failure to exempt, deduct, abate or credit local taxes shall result in the revocation of the subzone designation.

(b) Expansion rule.--Every political subdivision in which a designated expansion subzone is located shall exempt, deduct, abate or credit local taxes in accordance with ordinances and resolutions adopted under section 301.1(d) or (e),  2 as is applicable. Failure to exempt, deduct, abate or credit local taxes shall result in the revocation of the expansion subzone designation.

(c) Improvement rule.--Every political subdivision in which a designated improvement subzone is located shall exempt, deduct, abate or credit local taxes in accordance with ordinances and resolutions adopted under section 301.2(d). 3 Failure to exempt, deduct, abate or credit local taxes shall result in the revocation of the improvement subzone designation.