OPINION BY Senior Judge McCLOSKEY.
Allen Thompson, Patrick Altiero and James Walstrom (Appellants) appeal from an order of the Court of Common Pleas of Blair County (trial court), which concluded that a forty-dollar ($40.00) annual licensing fee per residential rental unit imposed by Appellee City of Altoona (the City) constitutes a permissible regulatory fee, not an unconstitutional tax. We now affirm.
In May, 2002, the City enacted Ordinance No. 5501 (the...
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