QED has never maintained an office in the Township. QED performs building improvements, including residential alterations, repairs and remodeling. QED is a Pennsylvania business corporation with its principal place of business located in Radnor Township, Delaware County.

We reverse the trial court's judgment entered for the Township and affirm the denial of attorney fees. Following the filing of timely exceptions and argument thereon, the trial court entered an 'Opinion and Final Decree' dismissing the exceptions and directing that the Decree Nisi become the Final Decree of the Court. įollowing a bench trial, the trial court entered an 'Adjudication and Decree Nisi' entering judgment in favor of the Township and against QED in the amount of $23,412. (QED) on Octoin the Montgomery County Court of Common Pleas (trial court), attempting to enforce the provisions of the local business privilege tax (the Business Privilege Tax) enacted pursuant to the Local Tax Enabling Act (LTEA), requiring the registration of a trade or business with the Township and the payment of a registration fee *1067 and of a tax based upon the company's gross receipts. The first class Township of Lower Merion (Township) filed a complaint in equity and law against a general contracting company, QED, Inc.

High, Jr., Norristown, for appellee.īefore DOYLE, J., FLAHERTY, J., and MIRARCHI, Jr., Senior Judge. Reargument Denied and Reconsideration Granted in Part October 22, 1999.Īlbert C. 738 A.2d 1066(1999) TOWNSHIP OF LOWER MERIONĬommonwealth Court of Pennsylvania.

Lower merion township permits