George D. Fish, Stephen Hrabrick and Jonathan A. Briskin v. Township of Lower Merion

Summary

In this concurring opinion, Justice Baer agrees that a tax on the privilege of doing business as a landlord is distinct from a prohibited tax on leases or lease transactions. The opinion explains that Pennsylvania law permits a business privilege tax when it is not substantively a transactional tax, and concludes that Lower Merion Township's tax is imposed on the privilege of doing business rather than directly on leases.

Holdings

1. A tax on the privilege of doing business as a landlord is distinct from a direct tax on leases and is not prohibited by 53 P.S. § 6924.301.1(f), so long as the tax is not merely a prohibited transactional tax relabeled as a business privilege tax.

Questions Presented

1. Whether a business privilege tax imposed on the privilege of doing business as a landlord is prohibited by 53 P.S. § 6924.301.1(f), which bars any tax on leases or lease transactions.

Disposition

other