G. Fish v. Twp of Lower Merion, Aplt.

OPINION

Chief Justice SAYLOR.

In this appeal by allowance, we address whether the Local Tax Enabling Act’s prohibition on taxing leases precludes a municipality from applying its business privilege tax to businesses whose sole income consists of rent payments on leased real property.

Appellant Lower Merion Township is a township of the first class. Article IV of its municipal code requires every person—defined generally as an individual or a for-profit business entity—engaging in a business, trade, occupation, or profession in the Township to pay an annual business privilege tax calculated as a…