72 Pa. Stat. § 5505
The taxing authorities of any political subdivision, except cities of the first and second classes and school districts of the first class and first class A, which are authorized by law to levy and collect an occupation tax, per capita tax or other head tax may, by ordinance or resolution, provide for an annual preparation of a list of residents or inhabitants of such political subdivision over eighteen years of age, by employes to be appointed and paid by such taxing authority, to be used in the assessment and levy of its occupation, per capita or other head tax.
A copy of such ordinance or resolution shall be given to the regular tax assessor who, under existing law, makes and furnishes the tax assessments for the political subdivision. Such tax assessor shall not thereafter furnish to such taxing district a list of the residents or inhabitants thereof during the period that the aforesaid ordinance or resolution shall remain in effect.
72 P.S. § 5505