SOKOLOVE, J., August 11, 1988.
This matter is before the court as a result of motions for summary judgment filed by both parties.
Neshaminy School District has sued Ad World Inc. for $18,733 in business privilege taxes for fiscal years 1981 through 1984. The district's business privilege tax was enacted, pursuant to the Local Tax Enabling Act, 53 Pa.C.S. §6901 et seq., by resolution on January 15, 1979, effective July 1, 1979 and is still in effect...
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