BOROUGH OF WEST CHESTER v. TAXPAYERS


129 Pa.Commw. 545 (1989)

566 A.2d 373

BOROUGH OF WEST CHESTER and Borough Council of the Borough of West Chester, Appellants, v. TAXPAYERS OF THE BOROUGH OF WEST CHESTER, Appellees.

Commonwealth Court of Pennsylvania.

Decided November 20, 1989.


Attorney(s) appearing for the Case

Stephen P. McGuire, Buckley, Nagle, Gentry, McGuire & Morris, West Chester, for appellants.

Sharon L. Cloud, Saling & Litvin, West Chester, for appellees.

Stephen S. Russell, Chief Staff Counsel, New Cumberland, for amici curiae, Pennsylvania School Boards Ass'n.

Allen C. Warshaw, with him, Scott C. Penwell, Duane, Morris & Heckscher, Harrisburg, for amici curiae, Pennsylvania Food Merchants Ass'n and Pennsylvania Petroleum Ass'n.

Before McGINLEY and SMITH, JJ., and NARICK, Senior Judge.


McGINLEY, Judge.

Appellants, the Borough of West Chester (Borough) and the Borough Council (Council), have appealed from an order of the Court of Common Pleas of Chester County (trial court) which invalidated both a local mercantile tax ordinance and an amendment to the local business privilege tax ordinance. There are no relevant facts in dispute and the only legal question is whether these local tax ordinances violate Section 533 of the Local Tax Reform Act (Act...

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