Shelly Funeral Home, Inc. v. Warrington Township

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 and Business Privilege Tax,” which imposes a $2,600 annual business privilege tax on all businesses in the township with gross receipts over $1,000,000, and exempts from liability all…