![]() ![]() The Commonwealth Court affirmed in Cheltenham Township v. On July 21, 1994, following a non-jury trial in the Court of Common Pleas of Montgomery County, the trial court found that the Township was barred under section 6902(10) of the Act from collecting the business privilege tax based upon gross revenue generated from ticket sales. In July, 1984, the Township filed an action in the Court of Common Pleas of Montgomery County, seeking to compel the Cinema to pay business privilege taxes on total gross receipts including revenue derived from admission ticket sales. However, during these same years, the Cinema refused to pay any business privilege taxes to the Township based upon revenue generated from admission ticket sales, relying on section 6902(10) of the Local Tax Enabling Act ("the Act") which *387 provides, in relevant part, that the Township shall not have the authority to "levy, assess or collect a tax on admissions to motion picture theaters." 53 Pa.C.S. During these years, the Cinema paid an annual business privilege tax to the Township on all non-admissions revenues, including revenues from concession sales.See Trial Court Opin. In this business privilege tax case, Cheltenham Cinema ("the Cinema") operated a movie theater in Cheltenham Township ("the Township") between 19. Grafman, Gaele McLaughlin Barthold, Philadelphia, for Chelterham Cinema, Inc.īefore FLAHERTY, C.J., and ZAPPALA, CAPPY, CASTILLE and NIGRO, JJ. ![]()
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