Earl Realty, Inc. v. Conestoga Valley School District

Opinion by

Judge MacPhail,

On or about April 21, 1975, Conestoga Valley School District (Conestoga) adopted an amusement tax resolution under the provisions of The Local Tax Enabling Act (LTEA), Act of December 31,1965, P.L. 1257, as amended, 53 P.S. §6901 et seq. At all material times since the effective date of that'resolution, Earl Realty, Inc., Appellant,- has allegedly operated tourist attractions within the geographical boundaries of the school district which Conestoga contends are amusements subject to the tax imposed by the resolution enacted in 1975. Appellant claims to be exempt from…