Section 6924.405 - Occupation tax prohibited(a)General rule.--For the first fiscal year beginning after approval of the referendum required under section 407 and each fiscal year thereafter, a political subdivision is prohibited from levying, assessing or collecting an occupation tax.(b)Occupation assessment tax roll.--In a county where no political subdivision levies the tax, the county shall not be required under the provisions of this or another statute to maintain the occupation assessment tax roll.(c)Applicability.--This section shall not apply to the collection of delinquent occupation taxes.1965, Dec. 31, P.L. 1257, § 405, added 2008, Oct. 15, P.L. 1615, No. 130, § 2, imd. effective.