(a)Rate.--The county commissioners shall fix, by resolution, the rate of taxation for each year. A tax may not be levied under this subsection on personal property taxable for county purposes if the rate of taxation is fixed by law other than at the rate fixed under this subsection. The following shall apply:
(1)A tax for general county purposes in any county of the second class A may not, in any one year, exceed the rate of 40 mills on every dollar of the adjusted valuation.
(2)The rate of taxation for payment of interest and principal on any indebtedness incurred under 53 Pa.C.S. Pt. VII Subpt. B (relating to indebtedness and borrowing), or any prior or subsequent act governing the incurrence of indebtedness of the county shall be unlimited.
(3)If the rate is fixed in mills, in fi
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(a) Rate.--The county commissioners shall fix, by resolution, the rate of taxation for each year. A tax may not be levied under this subsection on personal property taxable for county purposes if the rate of taxation is fixed by law other than at the rate fixed under this subsection. The following shall apply:
(1) A tax for general county purposes in any county of the second class A may not, in any one year, exceed the rate of 40 mills on every dollar of the adjusted valuation.
(2) The rate of taxation for payment of interest and principal on any indebtedness incurred under 53 Pa.C.S. Pt. VII Subpt. B (relating to indebtedness and borrowing), or any prior or subsequent act governing the incurrence of indebtedness of the county shall be unlimited.
(3) If the rate is fixed in mills, in fixing the rate of taxation, the county commissioners shall include in the resolution a statement expressing the rate of taxation in dollars and cents on each $100 of assessed valuation of taxable property.
(b) Payments.--The tax levied in counties of the second class A shall be for the purpose of creating a general fund to pay expenses incurred for general county purposes, for the payment of the matters connected with roads under section 16907 (relating to annual tax), for the payment of the matters connected with parks and related matters under section 16507 (relating to payment of expenses, taxation, annual fairs and State contributions).
(c) Other taxes.--The county commissioners in counties of the second class A shall have the power to levy a tax for institution district purposes and for the payment of the obligations of the predecessor poor districts on real estate, trades, occupations and professions, in the same manner and at the same time as county taxes and annual taxes to pay the current expense of the institution district, none of which may exceed 15 mills on the dollar of the last adjusted assessed valuation for county purposes.
(d) Prohibition.--A tax may not be levied and collected on trades, occupations and professions at the same time a per capita tax on individuals is levied and collected.
(e) Limitations.--A tax for general county purposes in a county of the third, fourth, fifth, sixth, seventh or eighth class, exclusive of the requirements for the payment of rentals to any municipal authority, may not in any one year exceed the rate of 25 mills on every dollar of the adjusted valuation, unless the county commissioners by majority action shall, upon due cause shown by resolution, petition the court of common pleas, in which case the court may order a rate of not more than an additional five mills to be levied. The following shall apply:
(1) The rate of taxation for payment of interest and principal on any indebtedness incurred under 53 Pa.C.S. Pt. VII Subpt. B or any prior or subsequent act governing the incurrence of indebtedness of the county shall be unlimited.
(2) Tax for payment of rentals to any municipal authority shall not exceed the rate of 10 mills on every dollar of the adjusted valuation and shall be in addition to the 25 mill limitation for general county purposes.
(f) Statement required.--In fixing the rate of taxation, the county commissioners, if the rate is fixed in mills, shall also include in the resolution a statement expressing the rate of taxation in dollars and cents on each $100 of assessed valuation of taxable property.
(g) Fourth, fifth, sixth, seventh or eighth class counties.--The rate of taxation fixed for any occupation tax levied by a county shall not in any one year exceed 20 mills. The county commissioners may, by resolution, abolish the levy and collection of occupation taxes for county purposes and the following shall apply:
(1) The county commissioners may levy and collect an annual per capita tax on individuals for county purposes.
(2) A county which becomes a county of the third class may collect for a period of four years after the status has been certified a per capita tax from any individual not to exceed a total of $5 for county purposes in any one year.
(h) Third, fourth, fifth, sixth, seventh or eighth class counties.--A tax may not be levied and collected for county purposes on offices and posts of profits or on professions, trades and occupations at the same time during which a per capita tax on persons is levied and collected for county purposes. The following shall apply:
(1) Per capita taxes levied upon and collected from an individual may not exceed a total of $5 for county and institution district purposes in any one year.
(2) A county may, by ordinance or resolution, exempt an individual whose total income from all sources is less than the dollar amount per annum as provided in section 301.1(b) of the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, from any per capita tax levied under this part.