Whitewater Challengers, Inc. v. Weatherly School District

OPINION

BARRY, Judge.

Whitewater Challengers, Incorporated, and Pocono Whitewater Limited (Rafters) appeal from an order of the Court of Common Pleas of Carbon County, which held the Rafters liable for the collection and remittance of an amusement tax imposed by Weatherly School District, Township of Lehigh, and Jim Thorpe Area School District (appellees).

*543The parties stipulated that the issue of Rafters’ liability for the taxes be bifurcated from the issue of damages and submitted their case on the issue of liability to the trial court on a stipulated set of facts and exhibits. The trial court…