In re Appeal of Ruehl

BORTNER, J.,

This matter comes before the court on appeal from the determination of the Bucks County Board of Assessment Appeals that appellant, a self-employed attorney, had been properly classified for purposes of the occupational tax as a lawyer and not as a self-employed individual.

The Central Bucks School District adopted absolution providing for an occupational tax to be imposed, assessed and levied upon residents within the juris*652diction pursuant to The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. §6901 et seq. Consistent with guidelines established by…