Fish v. Township of Lower Merion

DISSENTING OPINION BY

President Judge PELLEGRINI.

Because Lower Merion Township’s (Township) business privilege tax (BPT) is a tax on the privilege of leasing real property in the Township, a different subject of tax, and not on the leases or lease transactions themselves, I would hold that the Township’s BPT does not violate Section 301.1(f)(1) of the Local Tax Enabling Act (LTEA).1 Accordingly, I respectfully dissent.

Appellants have a number of rental properties in the Township from which they derive rent. Section 301.1(a) of the LTEA authorizes local taxing authorities to levy, assess and…