Cheltenham Township v. Cheltenham Cinema, Inc.

FRIEDMAN, Judge.

Cheltenham Township (Township) appeals from the final order of the Court of Common Pleas of Montgomery County (trial court), barring the Township’s collection of a business privilege tax from Cheltenham Cinema, Inc. (Cinema).

The Cinema operated the Cheltenham Twin Cinema, a movie theater in the Township, from 1978 until the theater closed in November 1987.1 Pursuant to Pennsylvania’s Local Tax Enabling Act (LTEA),2 the Township, on December 30, 1976, enacted a Business Privilege Tax Ordinance (Ordinance No. 1400), which imposes an annual business privilege tax upon, inter…