Thereafter, in accordance with article IX, section 2 of the ordinance, the township estimated Spielvogel's tax for 1984. The township retained an auditor who met *514 with Spielvogel however, Spielvogel refused to permit the audit. In October 1985, pursuant to article IX, section 2 of the ordinance, the township notified Spielvogel of its intention to audit Spielvogel's 1984 Mercantile/Business Privilege Tax return. The township maintained this position in continued correspondence with Spielvogel on the issue. The township responded by assuring Spielvogel that, contrary to Spielvogel's belief, the township was acting within its authority under the provisions of the ordinance. In 1984, Spielvogel questioned, for the first time, the township's authority to assess and collect tax on income earned outside the township but within the Commonwealth, as well as on income earned outside the Commonwealth, and requested refund forms for taxes previously paid on these amounts. Spielvogel paid this tax on its gross receipts between 19. In 1977, the township notified various businesses, including Spielvogel, of its newly enacted business privilege tax on gross receipts earned as a result of services rendered within the Commonwealth or to a Pennsylvania buyer. Spielvogel provides consulting services in the area of structural *513 engineering throughout the United States, Pennsylvania and the township. Its only office is located in Cheltenham Township. Spielvogel, a Pennsylvania corporation, was formed in 1970. The trial court, after a bench trial, awarded the township $2,758.53. The township had filed a civil action to recover unpaid business privilege tax for 19. appeals from the judgment of the Court of Common Pleas of Montgomery County in favor of the Township of Cheltenham. Kelley, Jr., for appellant.īefore McGINLEY and BYER, JJ., and BARRY, Senior Judge.
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |