Case Name: NORTHWOOD CONSTRUCTION COMPANY, INC., Petitioner v. TOWNSHIP OF UPPER MORELAND, Respondent
Court: Supreme Court of Pennsylvania
Jurisdiction: Pennsylvania
Decision Date: 2003-01-24
Citations: 572 Pa. 394
Docket Number: Petition No. 645 MAL 2002
Parties: NORTHWOOD CONSTRUCTION COMPANY, INC., Petitioner v. TOWNSHIP OF UPPER MORELAND, Respondent.
Judges: 
Reporter: Pennsylvania State Reports
Volume: 572
Pages: 394–394

Head Matter:
815 A.2d 628
NORTHWOOD CONSTRUCTION COMPANY, INC., Petitioner v. TOWNSHIP OF UPPER MORELAND, Respondent.
Supreme Court of Pennsylvania.
Jan. 24, 2003.

Opinion:
ORDER
PER CURIAM.
AND NOW, this 24th day of January 2003, we GRANT the Petition for Allowance of Appeal, LIMITED to the following issue:
Whether the Commonwealth Court erred in deciding that a municipality may impose a Business Privilege Tax on 100% of gross receipts of a business that is located in that subdivision but that performs a substantial amount of work outside of that subdivision?