Legal Opinion
Cheltenham Township v. Cheltenham Cinema, Inc.
Supreme Court of Pennsylvania
Decided June 18, 1997No. 40 E.D. Appeal Docket 1996PublishedCited by 11 opinions
1Opinion of the Court
OPINION
NIGRO, Justice.
In this business privilege tax case, Cheltenham Cinema (“the Cinema”) operated a movie theater in Cheltenham Township (“the Township”) between 1978 and 1987. During these years, the Cinema paid an annual business privilege tax to the Township on all non-admissions revenues, including revenues from concession sales.1 See Trial Court Opin. at 2. However, during these same years, the Cinema refused to pay any business privilege taxes to the Township based upon revenue generated from admission ticket sales, relying on section 6902(10) of the Local Tax Enabling Act (“the…
2Cases cited5 opinions
- Western Pennsylvania Restaurant Ass'n v. PittsburghSupreme Court of Pennsylvania · 1951
- City of Pittsburgh v. Allegheny Valley BankSupreme Court of Pennsylvania · 1980
- Commonwealth v. Wilsbach Distributors, Inc.Supreme Court of Pennsylvania · 1986
- Middletown Township v. Alverno Valley FarmsCommonwealth Court of Pennsylvania · 1987
- Cheltenham Township v. Cheltenham Cinema, Inc.Commonwealth Court of Pennsylvania · 1995
3Cited by11 opinions
- G. Fish v. Twp of Lower Merion, Aplt.Supreme Court of Pennsylvania · 2015
- SCHOOL DIST. CITY OF SCRANTON v. Dale and Dale Design and Development, Inc.Supreme Court of Pennsylvania · 1999
- Airpark International I v. Interboro School DistrictSupreme Court of Pennsylvania · 1999
- City of Philadelphia v. Tax Review BoardCommonwealth Court of Pennsylvania · 1998
- 1400 North Third Street Enterprises, Inc. v. The City of Harrisburg License and Tax Appeal BoardCommonwealth Court of Pennsylvania · 2017
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