§ 12-305. Tax Levy.
   (a)   The Board of Education shall levy taxes annually within such limits and upon such subjects as the General Assembly of the Commonwealth or the Council of the City may from time to time prescribe, in amounts sufficient to provide funds for the current operation of the schools of the District, the payment of interest and sinking fund charges on or other amortization of the debt of the District and its predecessor districts, and to provide for any services which may be incidental to the operation of the schools. Provided, that if the rate of taxation shall be fixed at a mill rate it shall also be stated in dollars and cents on each one hundred dollars of assessed valuation.
   (b)   When any levy of school taxes has been made by the Board, the Board shall forthwith certify the levy, under the seal of the District attested by the President and Secretary of the Board, to the proper authority of the City of Philadelphia authorized to prepare tax duplicates, to be entered thereon, and by such authority to be properly certified to the City's Department of Collections. The school taxes shall be collected as provided by law, at the same time, in the same manner and with like authority, subject to the same discounts and penalties as other taxes collected in the City.
   (c)   If the General Assembly of the Commonwealth shall enact legislation bestowing taxing power on the Board of Education, the Board shall levy and collect taxes as provided in the enabling act.