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SAN VAN v. SCHOOL DIST. OF DERRY TP.

160 Pa.Commw. 483 (1993)

635 A.2d 254

SAN VAN, INC., d/b/a Challenge Miniature Golf v. SCHOOL DISTRICT OF DERRY TOWNSHIP, Dauphin County Pennsylvania and Township of Derry, Dauphin County, Pennsylvania, Appellants.

Commonwealth Court of Pennsylvania.

Decided December 15, 1993.

Attorney(s) appearing for the Case

Jerome J. McDonald, for appellants.

Jeffrey A. Ernico, for appellee.

Before CRAIG, President Judge, and DOYLE, COLINS, PALLADINO, SMITH, PELLEGRINI and FRIEDMAN, JJ.

COLINS, Judge.

The School District of Derry Township (School District) appeals from a decision of the Court of Common Pleas of Dauphin County (Common Pleas), which granted declaratory relief to San Van, Inc. (San Van), and held that Derry Township's (the Township) imposition of a ten percent amusement tax on San Van violated Section 8(10) of The Local Tax Enabling Act (LTEA), 53 P.S. § 6908(10)1 and Article 8, Section 1 of the Pennsylvania...

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