Reaman v. Allentown Power Center, L.P.

OPINION BY

Judge LEAVITT.

Allentown Power Center, L.P. (Taxpayer) appeals an order of the Court of Common Pleas of Lehigh County (trial court) directing Taxpayer to pay a business privilege tax in the amount of $31,469.38, including penalties and interest for tax years 1995 through 2009. Taxpayer disputes the trial court’s interpretation of Whitehall Township’s business privilege tax ordinance as applying to commercial rental property or, alternatively, that if it does owe the tax, it does not owe any penalty on the unpaid tax. We affirm.

Taxpayer and the Township stipulated to the relevant…