Middletown Township v. Alverno Valley Farms

Opinion by

Senior Judge Kalish,

Appellant, Middletown Township, appeals an order of the Court of Common Pleas of Delaware County which held that a local municipality business privilege tax is not applicable to appellee, Alverno Valley Farms. We reverse the trial court.

*313Appellee is a building and construction firm engaged in the business of erecting and constructing new residential dwellings in Middletown Township. A complaint was filed against appellee, and after a hearing on December 5, 1983, appellee was found guilty and fined for failure to pay the local municipality business privilege tax.…