Kittatinny Canoes, Inc. v. Westfall Township

MARK, J.,

— On April 8,2013, we entered an order granting the motion of plaintiffs Kittatiny Canoes, Inc. (“Kittatiny”) and Indian Head Canoes, Inc. (“Indian Head”) (collectively “plaintiffs”) for a preliminary injunction prohibiting defendant Westfall Township *48(“defendant” or the “township”) from enforcing its newly-enacted amusement tax against them for amusements or activities conducted on the Delaware River. In the order, we indicated that this opinion would follow. We now present our reasons for granting plaintiffs’ motion.

Factual and Procedural Background

On December 4, 2012, pursuant to…