A school district shall have the power to levy, assess and collect a tax on the earned income and net profits of resident individuals of the school district up to a maximum rate of 1.5%. The earned income and net profits tax may be levied by the school district at a rate of 1.0%, 1.25% or 1.5%.
Cross References. Section 8711 is referred to in sections 8404, 8712, 8713, 8715, 8716 of this title.