OPINION BY JUDGE MENCER, January 23, 1981:
The Borough of Brookhaven (Brookhaven) appeals from an order of the Court of Common Pleas of Delaware County which invalidated several parts of Brookhaven's taxing ordinance and regulations. We affirm in part and reverse in part.
In May of 1978, Brookhaven enacted a Business Privilege Tax Ordinance, which provides, in Section 102, as follows:
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