Plymouth Lanes, Inc. v. Plymouth Township

Opinion by

Mr. Justice Cohen,

During 1959 the Township of Plymouth and the School District of the Township of Plymouth (appellees), both in Montgomery County, enacted, respectively, an ordinance and a resolution in identical terms imposing a tax “. . . upon the sales of admissions [to] or on the privilege of attending or engaging in amusements. . . .” In each, “amusement” was defined as including a bowling alley. The tax rate and measure in each was ten percent (10%) of the admission price or charge for exercising the privilege with the proviso that where an admission charge was included in the…