Lynnebrook and Woodbrook Associates, Lp Ex Rel. Lynnebrook Manor, Inc. v. Millersville

OPINION

Justice TODD.

In this appeal, we are asked to determine whether the Commonwealth Court erred in upholding the trial court’s determination that Millersville Borough Ordinance No. 2004-5, levying a $30 tax on the consummation of residential lease transactions, was permitted under Section 2(1) of the Local Tax Enabling Act (“LTEA”). 1 For the following reasons, we reverse.

The facts of this case are straightforward. On October 12, 2004, the Borough of Millersville (“Millersville”) passed Borough Ordinance 2004-5 (“the Ordinance”). The Ordinance provides, in pertinent part, that “A tax is…