Smith & McMaster, P.C. v. Newtown Borough

KELLEY, Judge.

This appeal arises from a dispute concerning the validity of a business privilege tax imposed by the Newtown Borough (borough), Bucks County, Pennsylvania. Presently before us for review is a decision of the Court of Common Pleas of Bucks County (trial court) granting the borough’s motion for judgment on the pleadings. We affirm.

Pursuant to the Local Tax Enabling Act,1 on November 21, 1990, the borough enacted Ordinance No. 475 (or ordinance), which established a business privilege tax.2 Prior to the enactment of Ordinance 475, the borough did not have any tax similar to the…