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BURRELL SCHOOL DIST. v. LOWER BURRELL

147 Pa.Commw. 471 (1992)

608 A.2d 605

BURRELL SCHOOL DISTRICT, a political subdivision of the Commonwealth of Pennsylvania, Appellant, v. The CITY OF LOWER BURRELL, a political subdivision of the Commonwealth of Pennsylvania, Appellee.

Commonwealth Court of Pennsylvania.

Decided April 27, 1992.

Attorney(s) appearing for the Case

Philip V. McCalister, for appellant.

Stephen Yakopec, Jr., for appellee.

Before PALLADINO and McGINLEY, JJ., and BARRY, Senior Judge.

PALLADINO, Judge.

Burrell School District (District) appeals an order of the Court of Common Pleas of Westmoreland County (trial court) which determined that section 533 of the Local Tax Reform Act (Act), Act of December 13, 1988, P.L. 1121, 72 P.S. § 4750.533, prevented the District from imposing a mercantile/business privilege tax, and from sharing in monies collected by the City of Lower Burrell (City) pursuant to the City's mercantile/business privilege tax...

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