Country Paradise Park, Inc. v. Township of Sugarcreek

Opinion by

President Judge Crumlish, Jr.,

Country Paradise Park, Inc., appeals an Armstrong County Common Pleas Court decision holding that *94Sugarcreek’s Township amusement tax1 was constitutional. We affirm.

Paradise Park’s facilities are used for auctions, camping and country-western musical shows. Paradise Park paid amusement tax on the musical shows in 1976, 1977 and 1978. When the taxing ordinance was amended in 1979 to raise the tax to 5% of the admission price, Paradise Park brought this suit.2

Paradise Park’s attack on this ordinance is based on three grounds: (1) Section 2 of the…