Taxpayers of Sandy v. Sandy Township Supervisors

COLINS, Judge.

The Sandy Township Supervisors and the Township of Sandy (collectively referred to as the Township) appeal an *666order of the Court of Common Pleas of Clearfield County (trial court), which granted a motion for partial summary judgment filed by the Taxpayers of the Township of Sandy (Taxpayers) and invalidated the Township’s business privilege tax.

On November 16,1988, the Township tentatively approved a budget for 1989, which included revenues from a proposed business privilege tax. The Township formally adopted the budget on December 14, 1988. Then, in order to support its new…