Ski Roundtop, Inc. v. Fairfield Area School District

Opinion by

Judge Craig,

Ski Roundtop (taxpayer) appeals the trial court’s grant of summary judgment in fovor of Fairfield Area School District (school district), in the amount of $131,884.02, for tax liability.

On April 19, 1982, the school district enacted the “Fairfield Area School District Amusement Tax Resolution of 1982” pursuant to the Local Tax Enabling Act.1 The tax resolution imposed a tax equal to 5% of the price of “admissions” to “amusements” for those doing business within the school district.

The tax resolution defined “admission” as “the regular monetary charge or charges of any…