In an unreported opinion on February 3, 2026, the Commonwealth Court of Pennsylvania held that complimentary hotel rooms provided by a casino are not subject to Luzerne County’s hotel room rental tax because the operator receives no “consideration” in exchange for the stay. The decision affirms summary judgment in favor of the taxpayer and provides
Ryan Gonder
Settlement Negotiations Unraveled: Key Lessons from Armstrong Township v. Choice FuelCorp, Inc.
By Ryan Gonder on
Posted in Real Estate Taxes
In an unreported panel decision of Armstrong Township v. Lycoming County Board of Assessment Appeals and Choice FuelCorp, Inc., 140 C.D. 2022 (Pa. Cmwlth. Ct. Apr. 5, 2024), the Commonwealth Court of Pennsylvania reversed the trial court’s order that had enforced a settlement agreement between Armstrong Township (the “Township”) and Choice FuelCorp, Inc. (“Choice”).
Is a stormwater fee an impermissible tax? The debate continues in municipalities all across the Commonwealth, but for at least one municipality, the debates have ended.
By Ryan Gonder on
Posted in Pennsylvania Taxes
As a result of changes in federal and state laws related to stormwater management, municipalities across the Commonwealth have been forced – in order to comply with the new laws – to seek new funding sources and to regulate businesses located within the municipality. The deadline for compliance for municipalities is quickly approaching – September…