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SKI RNDTOP., INC. v. FAIRFIELD A.S.D.

No. 3566 C.D. 1986.

111 Pa.Commw. 256 (1987)

533 A.2d 828

Ski Roundtop, Inc., t/a Ski Liberty, Appellant v. Fairfield Area School District, Appellee.

Commonwealth Court of Pennsylvania.

November 23, 1987.

Attorney(s) appearing for the Case

Albert G. Blakey, III, Blakey, Yost, Bupp & Schaumann, for appellant.

John A. Gill, Cleckner and Fearen, for appellee.

Argued September 15, 1987, before Judges CRAIG, MacPHAIL, and Senior Judge NARICK, sitting as a panel of three.

OPINION BY JUDGE CRAIG, November 23, 1987:

Ski Roundtop (taxpayer) appeals the trial court's grant of summary judgment in favor of Fairfield Area School District (school district), in the amount of $131,884.02, for tax liability.

On April 19, 1982, the school district enacted the "Fairfield Area School District Amusement Tax Resolution of 1982" pursuant to the Local Tax Enabling Act.1 The tax resolution imposed a tax equal to 5...

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