Cheltenham Township v. Cheltenham Cinema, Inc.

I concur in the result reached by the majority. Both the trial court and the Commonwealth Court held that Cheltenham Township is barred from the collection of its Business Privilege Tax because the Township failed to comply with its own Tax Ordinance. Section 3 of the Township’s Business Privilege Tax Ordinance provides in relevant part:

If any taxpayer or supposed taxpayer shall neglect or refuse to make any return and payment of tax required by this Article, or if, as a result of an investigation by the Collector, a return is found to be incorrect, the Collector shall estimate the tax due by…