(1) Each tax authorized or imposed under this Title upon
any person, transaction, occupation, privilege, subject or personal property
shall be in addition to any other taxes imposed by the City or the School
District of Philadelphia upon such person, transaction, occupation, privilege,
subject or personal
property.
[91] (2) The
provisions of this Title, to the extent they are the same as those of existing
ordinances, shall be construed as a continuation of such ordinances and not as
new enactments.
(3) Nothing contained in this Title shall be construed
to empower the City or the School District of Philadelphia to levy or collect
any tax not within the taxing power of the City or the School District of
Philadelphia under the Constitution or laws of this
Commonwealth.
[92]