Challenge to Municipalities Imposing Business Privilege Tax on Rental Real Estate Businesses
On September 19, 2014, the Pennsylvania Commonwealth Court ruled that Pennsylvania subdivisions, as they are indicated in Section 301.1 (a) of the Local Tax Enabling Act, 53 P.S. Section 6924. 101 et seq. (hereinafter, the “Act”), may not impose a business privilege tax not only on rental real estate businesses but also any business involved […]