Bensalem Township School District v. Rose Bowl, Inc.

Opinion by

Ervin, P. J.,

This is an action of assumpsit by the plaintiff school district to recover amusement taxes for the year 1960-61. The resolution of the school board, adopted June 13,1960, under the provisions of the act approved June 25, 1947, P. L. 1145, and its amendments, 53 PS §6851 et seq., imposed a tax upon “the admission fee or privilege to attend or engage in any amusement” and was to be paid “by the person acquiring such privilege, said tax being at the rate of one cent (1^) for each ten cents (10^) of such established price.”

Defendant operates a thirty-two lane bowling alley…