§ 19-512. Construction. 110
   (1)   Each tax authorized or imposed under this Title upon any person, transaction, occupation, privilege, subject or personal property shall be in addition to any other taxes imposed by the City or the School District of Philadelphia upon such person, transaction, occupation, privilege, subject or personal property. 111
   (2)   The provisions of this Title, to the extent they are the same as those of existing ordinances, shall be construed as a continuation of such ordinances and not as new enactments.
   (3)   Nothing contained in this Title shall be construed to empower the City or the School District of Philadelphia to levy or collect any tax not within the taxing power of the City or the School District of Philadelphia under the Constitution or laws of this Commonwealth. 112

 

Notes

110
   Amended, 1979 Ordinances, p. 1968; renumbered, Bill No. 100224 (approved June 30, 2010).
111
   Amended, 1980 Ordinances, p. 12.
112
   Amended, 1980 Ordinances, p. 12.