LABRUM, J., August 17, 1984.
This matter comes before the court on defendant's appeal from summary conviction before District Justice Paul Ewaka. Defendant was found Guilty and fined for failure to file tax returns and payment of taxes for the years 1982 and 1983 respectively. The tax was enacted as a business privilege tax pursuant to the Local Tax Enabling Act of 1965, 53 P.S. §3901, otherwise known as Act 511.
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