SCHOOL DISTRICT OF CITY OF SCRANTON v. R.V. VALVANO CONST. CO., INC.


863 A.2d 48 (2004)

THE SCHOOL DISTRICT OF THE CITY OF SCRANTON and The City of Scranton, Appellants v. R.V. VALVANO CONSTRUCTION COMPANY, INC.

Commonwealth Court of Pennsylvania.

Decided November 5, 2004.

Reargument Denied January 5, 2005.


Attorney(s) appearing for the Case

David J. Rinaldi, Scranton, for appellants.

Charles A. Shaffer, Kingston, for appellee.

BEFORE: COLINS, President Judge, McGINLEY, Judge, McCLOSKEY, Senior Judge.


OPINION BY Judge McGINLEY.

The School District of the City of Scranton (School District) and The City of Scranton (City) (collectively, Scranton) appeal an order of the Court of Common Pleas of Lackawanna County (common pleas court) that granted R.V. Valvano Construction Company, Inc.'s (Valvano) motion for summary judgment and held as a matter of law that Scranton may not collect a "business privilege tax" from Valvano.

The following facts are undisputed...

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