Applied Tech Products Corp. v. Radnor Township

OPINION BY

Senior Judge MeCLOSKEY.

Applied Tech Products Corp. (Applied Tech) appeals from an order of the Court of Common Pleas of Delaware County (trial court), denying its appeal from the assessment of the business privilege tax (BPT) by Radnor Township (the Township) for the 1998-2001 tax years. We now affirm.

Applied Tech is a Delaware corporation and a member of an affiliated group of companies consisting of some twenty legal entities. The parent company of Applied Tech and the affiliated group is Applied Tech, L.L.C. Applied Tech began operating in the Township in February of 1998. No…