Burrell School District v. City of Lower Burrell

PALLADINO, Judge.

Burrell School District (District) appeals an order of the Court of Common Pleas of Westmoreland County (trial court) which determined that section 533 of the Local Tax Reform Act (Act), Act of December 13, 1988, P.L. 1121, 72 P.S. § 4750.533, prevented the District from imposing a mercantile/business privilege tax, and from sharing in monies collected by the City of Lower Burrell (City) pursuant to the City’s mercantile/business privilege tax. We affirm.

The trial court found that on September 12,1988, the City enacted a mercantile/business privilege tax pursuant to The Local…