REED, J., June 10, 1985.
On November 21, 1983, pursuant to the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, 53 P.S. §6901 et seq., the Township of Vanport enacted Ordinance No. 235, the "Business Privilege Tax Ordinance," which reads in relevant part as follows:
"SECTION 3. Imposition and Rate of Tax: Every person engaged in any business in the Township of Vanport beginning with the calendar year of 1984, and annually thereafter...
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