(a) The validity of any ordinance or part of any ordinance providing for or relating to the imposition, levy or collection of any tax passed by the council of a city coextensive with a school district of the first class in effect on the effective date of this act, and any amendments or supplements thereto, which may be hereafter passed by such council shall not be affected or impaired by anything contained in this act.

(b) Nothing contained in this act shall be construed to empower any school district of the first class to levy and collect the taxes hereby imposed on any person or on any business or any portion of any business not within the taxing power of this Commonwealth under the Constitution of the United States.

(c) If the tax, or any portion of the tax, imposed upon any person, or, if any exception from the imposition of the tax, or any portion of the tax imposed upon any person under the provisions of this act shall be held by any court of competent jurisdiction to be in violation of the Constitution of the United States, or of the Commonwealth of Pennsylvania, the decision of the court shall not affect or impair the right to impose the taxes, or the validity of taxes so imposed upon other persons as herein provided, or to impose the taxes so excepted from imposition. It is the intent of the General Assembly that the taxes imposed or excepted, so held to be unconstitutional, were not to be imposed or excepted, but that the remainder of said taxes imposed hereunder were to be imposed and collected and the taxes so excepted were to be imposed.