School Finances

Act 511 Taxes for Pennsylvania School Districts Glossary of Terms​

​Grants school districts the power to levy certain taxes with maximum rates set by the General Assembly; also known as the Local Tax Enabling Act.

​All taxes levied on a flat rate basis in accordance with Act 511 of 1965.

​All taxes levied on a proportional basis in accordance with Act 511 of 1965.

​A proportional tax levied on admission prices to places of amusement, entertainment or recreation.

​The collective name for mercantile and business privilege taxes (which are essentially the same tax), levied on the privilege of doing business within a jurisdiction.

​A flat rate and/or proportional tax levied on the gross receipts from certain occupations, trades and professions, as well as merchants, vendors and others for the privilege of doing business within the taxing district.

​A proportional tax levied on the wages, salaries, commissions, net profits or other compensation of residents within the taxing district.

​A flat rate and/or proportional tax levied on the gross receipts from any mechanical device, machine or apparatus for the playing of games for profit, amusement or entertainment or on phonographs or similar musical devices operated through insertion of a coin.

​A proportional tax levied on the gross receipts from wholesale and retail businesses including wholesale dealers or dealers in goods, wares and merchandise, and all persons engaged in conducting restaurants or other places where food, drink or refreshments are sold.

​A flat rate tax levied on resident and nonresident individuals employed within the taxing district for the privilege of engaging in an occupation.

​A flat rate and/or proportional tax levied on the occupation of persons residing within the taxing district.

​A flat rate tax levied on each adult resident within the taxing district.

​A proportional tax levied on the transfer price of real property within the taxing district.