Commonwealth Court of Pennsylvania December 22, 1995 (Smith & McMaster, P.C. v. Newtown Borough)

KELLEY, Judge.

This appeal arises from a dispute concerning the validity of a business privilege tax imposed by the Newtown Borough (borough), Bucks County, Pennsylvania. Presently before us for review is a decision of the Court of Common Pleas of Bucks County (trial court) granting the borough’s motion for judgment on the pleadings. We affirm.