72 Pa. Stat. § 8101-D
The duly constituted authorities of the following political subdivisions--cities of the second class, cities of the second class A, cities of the third class, boroughs, incorporated towns, townships of the first class, townships of the second class, school districts of the first class A, school districts of the second class, school districts of the third class and school districts of the fourth class, in all cases including independent school districts--may, in their discretion, by ordinance or resolution, for general revenue purposes, levy, assess and collect or provide for the levying, assessment and collection of a tax upon a transfer of real property or an interest in real property within the limits of the political subdivision, regardless of where the instruments making the transfers are made, executed or delivered or where the actual settlements on the transfer take place, to the extent that the transactions are subject to the tax imposed by Article XI-C. A tax imposed under this article shall be subject to rate limitations provided bysection 5, section 8 and section 17 of the act of December 31, 1965 (P.L. 1257, No. 511), known as "The Local Tax Enabling Act."
72 P.S. § 8101-D