Borough of Brookhaven v. Century 21

Opinion by

Judge Mencer,

The Borough of Brookhaven (Brookhaven) appeals from an order of the Court of Common Pleas of Delaware County which invalidated several parts of Brookhaven’s taxing ordinance and regulations. We affirm in part and reverse in part.

In May of 1978, Brookhaven enacted a Business Privilege Tax Ordinance, which provides, in Section 102, as follows:

There is hereby levied for the tax year beginning June 16, 1978, and annually thereafter a tax for the general Borough purposes on the *213privilege of doing business as herein defined in the Borough of Brookhaven as follows:

A. The rate…