Legal Opinion
Weatherly Area School District v. Whitewater Challengers, Inc.
Supreme Court of Pennsylvania
Decided November 13, 1992No. 53 E.D. Appeal Docket 1991PublishedCited by 15 opinions
1Opinion of the Court
OPINION
ZAPPALA, Justice.
The question raised by this appeal is whether a municipality or school district may assess an amusement tax upon the admission of patrons to a business operated substantially on state property under license agreement with the Commonwealth.
Weatherly Area School District, Jim Thorpe School District and the Township of Lehigh (hereinafter “the taxing authorities”) each enacted an ordinance pursuant to the Local Tax Enabling Act establishing a tax upon patrons for the admission to places of amusement within the area of each municipality or school district. 1 Whitewater…
2Cases cited5 opinions
- Feller v. New Amsterdam Cas. Co.Supreme Court of Pennsylvania · 1949
- Feller v. New Amsterdam Casualty Co.Supreme Court of Pennsylvania · 1950
- Moon Area School District v. GarzonySupreme Court of Pennsylvania · 1989
- Wilkinsburg Borough v. Wilkinsburg Borough School DistrictSupreme Court of Pennsylvania · 1950
- Whitewater Challengers, Inc. v. Weatherly School DistrictCommonwealth Court of Pennsylvania · 1989
3Cited by15 opinions
- Tayar v. Camelback Ski Corp.Supreme Court of Pennsylvania · 2012
- Shay v. Flight C Helicopter Services, Inc.Superior Court of Pennsylvania · 2003
- Gillingham v. Consol Energy, Inc.Superior Court of Pennsylvania · 2012
- City of Harrisburg v. School District of HarrisburgSupreme Court of Pennsylvania · 1998
- Shafer v. State Employes' Retirement BoardSupreme Court of Pennsylvania · 1997
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