SCHOOL DIST. CITY OF SCRANTON v. DALE


559 Pa. 398 (1999)

741 A.2d 186

SCHOOL DISTRICT OF the CITY OF SCRANTON and The City of Scranton, Appellee, v. DALE AND DALE DESIGN AND DEVELOPMENT, INC., Appellant.

Supreme Court of Pennsylvania.

Decided November 19, 1999.


Attorney(s) appearing for the Case

David Kurtz, for Dale & Dale Development, Inc.

Paul A. Kelly, Jr., Solicitor Scranton Single Tax Office.

Before FLAHERTY, C.J., and ZAPPALA, CAPPY, CASTILLE, NIGRO, NEWMAN and SAYLOR, JJ.


OPINION

ZAPPALA, Justice.

Appellant, Dale and Dale Design and Development, Inc., challenges the validity of a business privilege tax on the ground that the tax is prohibited by Section 2(11) of the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. § 6902(11), and is duplicative of the realty transfer tax. For the reasons that follow, we affirm the order of the Commonwealth Court which upheld the validity...

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