CONEY IS., II, INC. v. POTTSVILLE A. S. D.

Nos. 2197 C.D. 1979, 2301 C.D. 1979 and 2403 C.D. 1979.

72 Pa.Commw. 461 (1983)

Coney Island, II, Inc. et al. v. Pottsville Area School District et al. The Township of Norwegian, Appellant. Coney Island, II, Inc. et al. v. Pottsville Area School District et al. Pottsville Area School District et al., Appellants. Coney Island, II, Inc. et al. v. Pottsville Area School District et al. Coney Island, II, Inc. et al., Appellants.

Commonwealth Court of Pennsylvania.

March 9, 1983.


Attorney(s) appearing for the Case

James J. Riley, Williamson, Friedberg & Jones, for Coney Island, II, Inc. et al.

Alvin B. Marshall, Lipkin, Stutzman, Marshall & Bohorad, P.C., with him Richard Thornburg, for Pottsville Area School District et al.

Stephen P. Ellwood, with him Isadore E. Krasno, for The Township of Norwegian.

Argued September 16, 1982, before Judges BLATT, WILLIAMS, JR. and CRAIG, sitting as a panel of three.


OPINION BY JUDGE BLATT, March 9, 1983:

The appellants in this consolidated appeal, the Pottsville Area School District (School District) and the Township of Norwegian (Township) argue that the Court of Common Pleas of Schuylkill County erred in determining that certain "business privilege taxes" which they levied were invalid and illegal to the extent that they exceeded the limitations of Section 8 of The Local Tax Enabling Act (Section 8).1

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