Timberline Recreational Enterprises, Inc. v. Highland Township

Opinion by

Judge Craig,

Timberline Recreational Enterprises, Inc., Donald and Martha Shoemaker, and Stanley Wolf, owners of campgrounds,1 appeal from an order by President Judge Spicer of the Court of Common Pleas of Adams County who declared that section 2(3) of the Local Tax Enabling Act2 does not prohibit Highland Township and Gettysburg Area School District from imposing an admissions tax on campgrounds.

*292In this case of first impression, we must decide if the trial court committed an error of law by holding that section 2(3) poses no bar to the imposition of the .township’s admissions tax…