D/K Beauty Supply, Inc. v. North Huntingdon Township

Opinion by

Judge Williams, Jr.,

This matter is before us on appeal from a decision of the Court of Common Pleas of Westmoreland County. The court sustained in part, and dismissed in part, an appeal by twenty-five aggrieved taxpayers (appellants) from the adoption of the North Huntingdon Township Mercantile Tax Ordinance and Business Privilege Tax Ordinance.

The Township of North Huntingdon (appellee) first commenced its efforts to enact the Mercantile and Business Privilege Tax Ordinances on January 30, 1980, when Ordinance No. 536 and Ordinance No. 537 were adopted by the Township’s Board of…