Borough of Crafton v. Gaitens

Opinion by

Judge Palladino,

The Borough of Crafton (Borough) appeals a decision of the Allegheny County Court of Common Pleas holding that the Boroughs $25 tax on the privilege of occupying property in the Borough was invalid because it was not in compliance with The Local Tax Enabling Act (LTEA).1

On November 30, 1982, the Borough enacted Ordinance No. 1409. This ordinance provided for

the assessment, levy, regulating, and collection for general revenue purposes of the annual tax in the amount of twenty-five ($25.00) dollars on the privilege of using or occupying premises within *149the Borough of…