Appeal, No. 168, April T., 1956, from judgment of County Court of Allegheny County, 1955, No. 98, in case of Moon Schools Union School District v. Andrew P. Tiglio. Judgment opened and case remanded.
Alan D. Riester, with him Harry V. Bair, and Brandt, Riester, Brandt & Malone, for appellant.
Robert Van der Voort, with him John F. Healy, and Van der Voort, Royston, Robb & Leonard, for appellee.
Before Hirt, Gunther, Wright, Woodside, and Carr, JJ. (rhodes, P.j., and Ervin, J., absent).
[ 183 Pa. Super. Page 69]
A third class school district comprising the townships of Moon and Crescent in Allegheny County is here seeking through an action in assumpsit to collect a tax imposed by the school district "upon the admission fee or upon the privilege of attending or participating in amusements" conducted within the townships.
The defendant is an individual engaged in business at the Terminal Building, Greater Pittsburgh Airport, Moon Township, as the proprietor of an amusement arcade. As part of the arcade, the defendant operates a large number of coin operated amusement devices such as pinball machines, shuffleboard alleys and photographic machines, all of which are played by patrons of the arcade through the insertion of coins.
The Act of June 25, 1947, P.L. 1145, as amended, 53 PS § 2015.1 oftentimes referred to as the "Tax Anything Act," authorized certain political subdivisions, among them school districts of the third class, to levy and collect taxes on persons, transactions, occupations,
[ 183 Pa. Super. Page 70]
privileges, subjects and personal property within their limits, providing that the object taxed was not then, nor thereafter became subject to a state tax.
Pursuant to this enabling act the school district passed a resolution imposing a tax upon the admission fee, or upon the privilege of attending or participating in amusements, at the rate of 1 upon each 10 of admissions or fraction thereof, charged to the persons paying the admission.
The word "amusement" was defined by the resolution to cover all manner and form of entertainment including among others, "in arcades and in or upon coin operated ...