53 Pa. Stat. § 6924.307
Any tax imposed under this chapter shall not be subject to any limitations under existing laws as to rate or amount or as to the necessity of securing court approval or as to budgetary requirements. Any city, borough or township imposing a tax under this chapter may revise its budget during any fiscal year by increasing or making additional appropriations from funds to be provided from such tax.
The ordinance or resolution may be passed or adopted prior to the beginning of the fiscal year and prior to the preparation of the budget when desirable.
Every ordinance or resolution which imposed a tax under the authority of this chapter shall be passed or adopted, if for a school district, during the period other school taxes are required by law to be levied and assessed by such district. Each ordinance and resolution shall state that it is enacted under the authority of this chapter, known as "The Local Tax Enabling Act".
53 P.S. § 6924.307