ERB, J., July 23, 1983.
This matter comes before the court upon defendant's motion for summary judgment.
Defendant operates a convalescent and nursing home within West Manchester Township. On January 10, 1980, the township adopted an ordinance which imposes a tax of one-half mill on each dollar of volume of the gross annual receipts of each person engaging in a business in West Manchester Township. (West Manchester Township Business Privilege Tax, Ordinance...
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