{"data":{"id":"us-pa/53-pa.c.s.-8702","jurisdiction":"us-pa","citation":"53 Pa.C.S. § 8702","heading":"Continuity of tax.","body":"The earned income and net profits tax levied under the provisions of this chapter shall continue in force on a fiscal year basis without annual reenactment unless the rate of tax is increased or the tax is subsequently repealed.","path":["Title 53 - MUNICIPALITIES GENERALLY","PART VII TAXATION AND FISCAL AFFAIRS","SUBPART C TAXATION AND ASSESSMENTS","CHAPTER 87 OTHER SUBJECTS OF TAXATION","SUBCHAPTER A TAX AUTHORIZATION AND REFERENDUM REQUIREMENTS"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=53\u0026div=0\u0026chpt=87\u0026sctn=2\u0026subsctn=0","current_through":"2026-08-24 (Statute Update stamp, 53 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:34:08Z","sha256":"842451ca84e47463549facd17f80f628e47a16ba15be40b060ccc5db454bb9a0","source_id":"us-pa","stale":false,"prev":"us-pa/53-pa.c.s.-8701","next":"us-pa/53-pa.c.s.-8703"},"notice":"GroundRules: Original legal text. Not legal advice."}