San Van, Inc. v. School District of Derry Township

COLINS, Judge.

The School District of Derry Township (School District) appeals from a decision of the Court of Common Pleas of Dauphin County (Common Pleas), which granted declaratory relief to San Van, Inc. (San Van), and held that Derry Township’s (the Township) imposition of a ten percent amusement tax on San Van violated Section 8(10) of The Local Tax Enabling Act (LTEA), 53 P.S. § 6908(10)1 and Article 8, Section 1 of the Pennsylvania Constitution. We reverse.

San Van operates a miniature golf course in the Township called Challenge Miniature Golf. This litigation stems from the Township’s…