F.M. Brown's Sons Inc. v. Wilson School District

SCHAEFFER, S.J.,

This declaratory judgment action arises out of a dispute over whether the plaintiff, F.M. Brown’s Sons Inc., is obligated to pay a business privilege tax to defendant, the Wilson School District.

On October 22, 1998, Brown’s was sent a notice of a business privilege tax audit, computing taxes due Wilson going back to 1992. On December 18,1998, Brown’s filed this declaratory judgment action, asserting that revenue from Brown’s birdseed and wildlife feed operations, at two locations within Wilson’s boundaries in Sinking Spring Borough, Berks County, Pennsylvania, is exempt from…