Keystone Sanitation Co. v. Union Township

Opinion by

Judge Colins,

On September 13, 1984, Union Township (Township) in Adams County, Pennsylvania, adopted a Waste Disposal Privilege Tax Ordinance imposing a seven per cent (7%) tax on the gross receipts of businesses engaged in waste disposal. These businesses include sanitary landfills, treatment facilities, and refuse disposal facilities. At the time of the enactment of the ordinance, there were two facilities in the Township which fit within the above-described class of taxpayers, the Borough of Littlestown Sewage Treatment Plant and the Keystone Sanitation Co., Inc. (Keystone). It…