SHELLY FUNERAL HOME, INC. v. WARRINGTON TP.

No. 30 MAP 2010

57 A.3d 1136 (2012)

SHELLY FUNERAL HOME, INC., Carroll Engineering Corp., Richard B. Sherker, Individually and t/a S & H Landscaping Contractors, Lankford Landscaping, LLC, Bugajewski Facility Services, LLC, Valts Roofing Company, Inc., Hellers Seafood Market, Inc., Hill's Cleaners and Dyers, Inc. d/b/a Hill's Cleaners, Judel Corporation d/b/a Jem Jewelers, Win Far, Inc. Trading as Villabarolo Ristorante & Wine Bar, F.E. Buehler & Son, Inc., Dirshtik, Inc., t/a Thirsty's Beer, Tech Environments, Inc., O.P. Schuman & Sons, Inc., Earthborne, Inc., Limbach Company, LLC, and Bostock Company, Inc., Polysciences, Inc., The Pansy Shop, Inc., Landtech Enterprises, Inc., Bahavi Motel, LLC d/b/a Hampton Inn, Lentzcaping, Inc., Langan Engineering and Environmental Services, Inc., Continental Property Management, Inc., The Lingo Group, Inc., Dentrust Dental International, Inc. and Harris and Harris, PC, Appellants v. WARRINGTON TOWNSHIP and Warrington Township Board of Supervisors, Appellee.

Supreme Court of Pennsylvania.

Decided December 18, 2012.


Attorney(s) appearing for the Case

Stephen B. Harris , Harris & Harris, P.C., Warrington, for Shelly Funeral Home et al.

William H.K. Casey , Doylestown, for Warrington Township & Warrington Township Brd. of Supervisors.

BEFORE: CASTILLE, C.J., SAYLOR, EAKIN, BAER, TODD, McCAFFERY, ORIE MELVIN, JJ.


OPINION

Justice SAYLOR.1

The issue presented is whether an ordinance imposing a fixed tax on businesses with gross receipts over a certain threshold violates a statute prohibiting business privilege taxes "on gross receipts or parts thereof."

Pursuant to the Local Tax Enabling Act of 1965 (the "LTEA"), in 2009 the Warrington Township Board of Supervisors (the "Board") enacted Ordinance 09-0-1, entitled "Mercantile...

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