53 Pa. Stat. § 24197
All expenses incurred in the operation of such parks, playgrounds, playfields, gymnasiums, swimming pools, public baths, and indoor recreation centers, established as herein provided, shall be payable from the treasury of such city, borough, township, county, or school district. The local authorities of such city, borough, township, county, or school district having power to appropriate money therein, may annually appropriate and cause to be raised by taxation such tax, not to exceed two mills on the dollar of the assessed valuation of taxable property in such city, borough, township, county, or school district, for the purpose of maintaining and operating parks, playgrounds, playfields, gymnasiums, public baths, swimming pools, and recreation centers.
53 P.S. § 24197