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KEYSTONE SANI. CO., INC. v. UNION TWP.

Nos. 520 C.D. 1986 and 592 C.D. 1986.

104 Pa.Commw. 521 (1987)

522 A.2d 691

Keystone Sanitation Co., Inc., et al. v. Union Town-ship. Keystone Sanitation Co., Inc., Appellant. Union Township, Appellant v. Keystone Sanitation Co., Inc., et al., Appellees.

Commonwealth Court of Pennsylvania.

March 12, 1987.

Attorney(s) appearing for the Case

Donald H. Yost, Blakey, Yost, Bupp & Schaumann, for appellant/appellees.

James T. Yingst, Buchen, Wise, Dorr & McKonly, for appellee/appellant.

Argued November 20, 1986, before Judges CRAIG, DOYLE and COLINS, sitting as a panel of three.

OPINION BY JUDGE COLINS, March 12, 1987:

On September 13, 1984, Union Township (Township) in Adams County, Pennsylvania, adopted a Waste Disposal Privilege Tax Ordinance imposing a seven per cent (7%) tax on the gross receipts of businesses engaged in waste disposal. These businesses include sanitary landfills, treatment facilities, and refuse disposal facilities. At the time of the enactment of the ordinance, there were two facilities in the Township which fit within...

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