Ad Hoc Committee for Keeping New Brighton Progressive v. Borough of New Brighton

Opinion by

Judge Barbieri,

The Appellant, Ad Hoc Committee for Keeping New Brighton Progressive, appeals from an order of the 'Court of 'Common Pleas Of Beaver County .which dismissed its .appeal .challenging a business privilege tax passed by the Borough of New Brighton (Borough) pursuant to Section 2 of the Local Tax Enabling Act (Act), Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. §6902.

On January 28,1982, the Borough of New Brighton enacted an ordinance imposing a business privilege tax upon the whole or gross volume of business transacted within the Borough at the ríate .of 1.5…