Suburban Cable TV Co. v. City of Chester

COLINS, President Judge.

Suburban Cable TV Company (Suburban Cable) appeals from the January 9, 1996 order of the Court of Common Pleas of Delaware County (Common Pleas) sustaining the City of Chester’s (City) business privilege tax assessment against Suburban Cable for the years 1986 through 1993. We affirm.

After an audit initiated by Municipal Tax Bureau (MTB), its appointed tax collector,1 the City assessed its business privilege tax on the gross volume of Suburban Cable’s receipts for the privilege of carrying on its business activities in the City. Suburban Cable appealed the assessment…