governing body shall use the procedures set forth in subsections
(b), (c), (d), (e), (f) and (g).
(b) Approved by electorate.--
(1) Subject to notice and public hearing requirements of
subsection (g), a governing body may levy the personal income
tax or earned income and net profits tax under this
subchapter only by obtaining the approval of the electorate
of the affected school district in a public referendum at
only the primary election preceding the fiscal year when the
personal income tax or earned income and net profits tax will
be initially imposed or the rate increased.
(2) The referendum question must state the initial rate
of the proposed personal income tax or earned income and net
profits tax, the purpose of the tax, the duration of the tax
and the amount of revenue to be generated by the
implementation of the tax.
(3) The question shall be in clear language that is
readily understandable by a layperson. For the purpose of
illustration, a referendum question may be framed as follows:
Do you favor paying a personal income tax of X% for
the purpose of X, for X years, which will generate
$X?
Do you favor paying an earned income and net profits
tax of X% for the purpose of X, for X years, which
will generate $X?
(4) A nonlegal interpretative statement must accompany
the question in accordance with section 201.1 of the act of
June 3, 1937 (P.L.1333, No.320), known as the Pennsylvania
Election Code, that includes the following:
(i) the initial rate of the personal income or
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