53 Pa. Stat. § 6924.101 : Statutes (Unconsolidated) — MUNICIPAL AND QUASI-MUNICIPAL CORPORATIONS — GENERAL MUNICIPAL LAW — LOCAL TAX ENABLING ACT — PRELIMINARY PROVISIONS — Short title TEXT PDF This act shall be known and may be cited as "The Local Tax Enabling Act." 53 P.S. § 6924.101 1965, Dec. 31, P.L. 1257, § 1 [ 53 P.S. § 6901]. Renumbered as § 101 by 2008, July 2, P.L. 197, No. 32, § 2, imd. effective.