{"data":{"id":"us-pa/53-pa.c.s.-8716","jurisdiction":"us-pa","citation":"53 Pa.C.S. § 8716","heading":"Procedure and administration.","body":"In order to levy the tax under section 8711 (relating to earned income and net profits tax), the governing body shall adopt a resolution which shall refer to this subchapter prior to placing a question on the ballot under section 8703 (relating to adoption of referendum). Prior to adopting a resolution imposing the tax authorized by section 8711, the governing body shall give public notice of its intent to adopt the resolution in the manner provided by section 4 of the Local Tax Enabling Act and shall conduct at least one public hearing regarding the proposed adoption of the resolution.","path":["Title 53 - MUNICIPALITIES GENERALLY","PART VII TAXATION AND FISCAL AFFAIRS","SUBPART C TAXATION AND ASSESSMENTS","CHAPTER 87 OTHER SUBJECTS OF TAXATION","SUBCHAPTER B EARNED INCOME AND NET PROFITS TAX"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=53\u0026div=0\u0026chpt=87\u0026sctn=16\u0026subsctn=0","current_through":"2026-08-24 (Statute Update stamp, 53 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:34:08Z","sha256":"9fce1c51bdef2fddd80e00e8f82b398bd92da9a2f53fc491ceb0de8bea40d236","source_id":"us-pa","stale":false,"prev":"us-pa/53-pa.c.s.-8715","next":"us-pa/53-pa.c.s.-8717"},"notice":"GroundRules: Original legal text. Not legal advice."}