(1) General. Add the salaries of secretaries, treasurers, auditors, superintendents, the cost of library books, the salaries of librarians, lectures, health, medical, nurse and dental services, the wages of janitors, and other comparable employes, the cost of fuel, water, light and power, telephone rentals and tolls, the cost of maintenance of school plant, including ordinary repairs, but not including alterations or remodeling, the cost of care of school grounds, premiums on fire and workmen's compensation insurance, the cost of attendance at teachers' institutes, and the district's contribution to the retirement fund and social security contribution fund on behalf of the above listed employes incurred for the school year immediately preceding, and divide the sum so obtained by the total number of pupils in average daily membership in the receiving district's public schools during the school year immediately preceding. The quotient so obtained shall be designated the “overhead cost per pupil.”

(2) Elementary Tuition Charge. Add the salaries of supervisors, principals, clerks, assistants and teachers employed in the receiving district's elementary schools, the district's contribution to the retirement fund and social security contribution fund on behalf of teachers, supervisors and principals employed in the district's elementary schools, the cost of textbooks, and supplies of the second class used in the district's elementary schools incurred for the school year immediately preceding, and divide the sum so obtained by the total number of pupils in average daily membership in the receiving district's elementary schools during the school year immediately preceding. The quotient so obtained shall be designated as the “instruction cost per elementary pupil.” Add to the instruction cost per elementary pupil, the overhead cost per pupil and a rental charge of eight dollars ($8) per pupil for the use of the receiving district's school plant. For the school years 1952-1953 and 1953-1954 only, but not thereafter, deduct from the amount so obtained the per pupil State appropriation on account of elementary school teaching units. The cost so determined shall be the “tuition charge per elementary pupil.”

(3) High School Tuition Charge. Add the salaries of supervisors, principals, clerks, assistants and teachers employed in the receiving district's high schools, the district's contribution to the retirement fund and social security contribution fund on behalf of teachers, supervisors and principals employed in the district's high schools, the cost of textbooks and supplies of the second class used in the district's high schools incurred for the school year immediately preceding, and divide the sum so obtained by the total number of pupils in average daily membership in the receiving district's high schools during the school year immediately preceding. The quotient so obtained shall be designated as the “instruction cost per high school pupil.” Add to the instruction cost per high school pupil the overhead cost per pupil and a rental charge of eighteen dollars ($18) per pupil for the use of the receiving district's school plant. For the school years 1952-1953 and 1953-1954 only, but not thereafter, deduct from the amount so obtained the per pupil State appropriation on account of high school teaching units. The cost so determined shall be the “tuition charge per high school pupil.” Upon the request of the receiving district, the “tuition charge per high school pupil” shall be computed separately for pupils attending junior high school and pupils attending senior high school.

(4) Career and Technical or Other Extension Tuition Charge. Add the salaries of administrators, supervisors, instructors, clerks and custodians specifically employed in the school district's annual program of Career and Technical or other Extension Education, the cost of textbooks, and supplies of the second class issued for the program incurred for the school year immediately preceding. A charge of five cents (.05) per pupil hour of instruction for the district overhead and plant usage. Subtract from the sum so obtained the amount of State appropriation applicable. The remainder shall be designated as the “district cost for career and technical or other extension education.” Determine the total pupil hours of instruction during the school year immediately preceding, divide the “district cost for career and technical or other extension education” by the total pupil hours of instruction. The cost so determined shall be the “career and technical or other extension tuition charge” per pupil hour of instruction.

(5) Computations and Payment. A school district shall compute the tuition charges for pupils who are residents of another school district for budgetary purposes at the beginning of each school year, and shall use the expenses of the next preceding school year as a basis for such computation. At the end of each school year, the tuition charges shall again be computed and be based on the actual expenses for the school year immediately preceding and the tuition charges for non-resident pupils shall then be adjusted in accordance with this latter computation. The school district in which the non-resident pupil is a legal resident shall pay the tuition charges in accordance with the computation based upon these actual expenses.

(6) Institution Tuition Charge. When the public school district administers and delivers the educational services required by this act to a child referred to an institution, pursuant to a proceeding under 42 Pa.C.S. Ch. 63 (relating to Juvenile Matters), at the institution itself, the tuition to be charged to the district of residence of such child shall be one and one-half times the amount determined in accordance with clauses (1) through (5), but not to exceed the actual cost of the educational services provided to such child.

(7) Special Education Tuition Charge. When the receiving district voluntarily receives exceptional children, the receiving district and sending district may agree that the sending district will pay a special education charge in addition to the applicable tuition charge. Such special education charge shall be an amount as determined by the two school districts.

(8) Charter School Tuition Charge. When a charter school established pursuant to Article XVII-A¹ enrolls any eligible student in an approved private school pursuant to section 1376,² its “tuition charge per elementary pupil” or its “tuition charge per secondary pupil” shall be calculated in accordance with clauses (1) through (3).