Legal Opinion

Susquehanna County Commissioners v. Montrose Bible Conference

Commonwealth Court of Pennsylvania

Decided April 21, 2016No. 833 C.D. 2015PublishedCited by 1 opinion

1Opinion of the Court

OPINION BY Senior Judge ROCHELLE S. FRIEDMAN.

The Susquehanna County Commissioners (County) appeal from the May 11, 2015, order of the Court of Common Pleas of Susquehanna County (trial court) in which the trial court determined that Montrose Bible Conference (MBC) was not subject to the County's amended hotel room rental tax (hotel tax) under Ordinance No. 2008-01 (Ordinance). 1 We affirm.

MBC is a religious organization that operates Christian retreats on its property. MBC holds a variety of events throughout the year, including bible conferences, youth and teen camps, religious concerts, and…

2Cases cited3 opinions

  1. Chalkey v. RoushSupreme Court of Pennsylvania · 2002
  2. Gibraltar Rock, Inc. v. New Hanover TownshipCommonwealth Court of Pennsylvania · 2015
  3. M.C. & E.K. Lees, Inc. v. CapenosCommonwealth Court of Pennsylvania · 2015

3Cited by1 opinion

  1. Com. of PA, by A.G. J. Shapiro v. Progress Auto Salvage, Inc. & E.K. OguejioforCommonwealth Court of Pennsylvania · 2024

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