Central Cambria School District v. County of Cambria

McDONALD, J.,

Central Cambria School District (plaintiff herein) is comprised of Ebensburg Borough, Cambria and Jackson Townships.

In 1968, plaintiff adopted resolutions imposing an occupational privilege tax of $10 on all persons em*86ployed within the district, and an earned income tax of one-half of one percent on residents. These resolutions were adopted under the Local Tax Enabling Act of December 31, 1965, P. L. 1257, 53 PS §6901. Provisions in each resolution require employers within the district to deduct and withhold the tax from the wages of each employe who shall be liable, and make a…