72 Pa. Stat. § 5020-403
The elected and appointed assessors of the several counties shall, in each year, make a return to the county commissioners, or board of revision of taxes, or board for the assessment and revision of taxes, of all the taxable inhabitants within their respective wards, boroughs, towns, townships and districts, which return shall state the names and surnames and the address of each of such taxable inhabitants, stating the occupation and the street and number of the house in which such inhabitant resides. In all cases where such taxable inhabitant resides in a house not having a street and number address, the name of the owner of the house and his or her address, as definitely as possible, shall be given. The provisions of this section shall not apply to any county of the first class except where, under the provisions of existing law, a tax upon occupations may be levied by any city within such county which makes its tax levies on the basis of the assessments provided for by this act, and where such city has authorized such levy.
72 P.S. § 5020-403