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NORTHWOOD CONST. CO. v. TP. OF UPPER MORELAND

856 A.2d 789 (2004)

NORTHWOOD CONSTRUCTION COMPANY, Appellant, v. TOWNSHIP OF UPPER MORELAND, Appellee.

Supreme Court of Pennsylvania.

Decided September 2, 2004.

Attorney(s) appearing for the Case

Jonathan Steven Liss, Esq., Stewart M. Weintraub, Esq., Drew Alexander Morris, Philadelphia, for Northwood Construction Company, Inc.

Bryan Edward Barbin, Esq., Harrisburg, for amicus curiae City of Scranton and Scranton School District.

Lee Allen Zoeller, Esq., Diann L. Smith, pro hac vice, Philadelphia, for amicus curiae Council on State Taxation.

Kathleen Marie Thomas, Esq., George B. Ditter, Esq., Ambler, for Upper Moreland Township.

Stephen Mark Pincus, Pittsburgh, for Pennsylvania State Association of Township Commissioners.

Christine M. Alvarez, Esq., Philadelphia, for amicus curiae City of Bethlehem.

Charles M. Means, Esq., Pittsburgh, for amicus curiae Pennsylvania League of Cities and Municipalities.

BEFORE: CAPPY, C.J., and CASTILLE, NIGRO, NEWMAN, SAYLOR, EAKIN and LAMB, JJ.

OPINION

Justice NIGRO.

We granted allowance of appeal in this case to consider whether the Commonwealth Court erred in concluding that Appellee Township of Upper Moreland (the "Township") could impose a Business Privilege Tax ("BPT") on 100% of the gross receipts of Appellant Northwood Construction Company ("Northwood"), which is located in the Township but performs a substantial amount of work outside of the Township. For the following reasons, we...

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