{"data":{"id":"us-pa/53-pa.c.s.-8723","jurisdiction":"us-pa","citation":"53 Pa.C.S. § 8723","heading":"Local sales tax revenues in cities of the first class.","body":"Notwithstanding the provisions of section 696 of the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949, an increase in grants to a school district of the first class by a city of the first class based on debt service to be paid as authorized under section 201-B(f)(1) of the Tax Reform Code shall not require a comparable increase in grants by the city in subsequent years.","path":["Title 53 - MUNICIPALITIES GENERALLY","PART VII TAXATION AND FISCAL AFFAIRS","SUBPART C TAXATION AND ASSESSMENTS","CHAPTER 87 OTHER SUBJECTS OF TAXATION","SUBCHAPTER C MISCELLANEOUS TAXES"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=53\u0026div=0\u0026chpt=87\u0026sctn=23\u0026subsctn=0","current_through":"2026-08-24 (Statute Update stamp, 53 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:34:08Z","sha256":"7a5f9b33b3eb815d89293af86260655ead402357687b9b50cead938e6a114458","source_id":"us-pa","stale":false,"prev":"us-pa/53-pa.c.s.-8722","next":"us-pa/53-pa.c.s.-8801"},"notice":"GroundRules: Original legal text. Not legal advice."}