8711 - Earned income and net profits tax.
SUBCHAPTER B EARNED INCOME AND NET PROFITS TAX Sec. 8711. Earned income and net profits tax. 8712. Collections. 8713. Credits. 8714. Earned income and net profits tax exemption. 8715. Rules and regulations. 8716. Procedure and administration. 8717. Disposition of earned income and net profits tax revenue. § 8711. Earned income and net profits tax. A school district shall have the power to levy, assess and collect a tax on the earned income and net profits of resident individuals of the school district up to a maximum rate of 1.5%. The earned income and net profits tax may be levied by the school district at a rate of 1.0%, 1.25% or 1.5%. Cross References. Section 8711 is referred to in sections 8404, 8712, 8713, 8715, 8716 of this title.