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APPLIED TECH PRODUCTS CORP. v. RADNOR TP.

882 A.2d 1035 (2005)

APPLIED TECH PRODUCTS CORP., Appellant v. RADNOR TOWNSHIP.

Commonwealth Court of Pennsylvania.

Decided July 7, 2005.

Publication Ordered October 6, 2005.

Attorney(s) appearing for the Case

Glenn S. Gitomer, Radnor, for appellant.

Jennifer W. Brown, Blue Bell, for appellee.

Stewart M. Weintraub, Philadelphia, for amicus curiae, Greater Philadelphia Chamber of Commerce and Airgas, Inc.

BEFORE: PELLEGRINI, Judge, and SIMPSON, Judge, and McCLOSKEY, Senior Judge.

OPINION BY Senior Judge McCLOSKEY.

Applied Tech Products Corp. (Applied Tech) appeals from an order of the Court of Common Pleas of Delaware County (trial court), denying its appeal from the assessment of the business privilege tax (BPT) by Radnor Township (the Township) for the 1998-2001 tax years. We now affirm.

Applied Tech is a Delaware corporation and a member of an affiliated group of companies consisting of some twenty legal entities. The parent company...

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