Penn Hills School District v. Municipality of Penn Hills

Opinion by

Judge Smith,

Penn Hills School District (District) appeals from two orders of the Court of Common Pleas of Allegheny *115County entered on February 17, 1988 which were consolidated for review by this Court. The trial court, at No. 650 C.D. 1988 (Taxpayers’ appeal), declared that the District’s mercantile and license tax (mercantile tax) enacted by resolution adopted June 16, 1987, shall not take effect until January 1, 1988 because of lack of notice or waiver pursuant to The Local Tax Enabling Act (LTEA)1 and that the District is subject to the rate limitations and halving provisions of…