When a “Fee” Becomes a Tax: The Pennsylvania Supreme Court Draws a Hard Line on a Home Rule Municipality’s Stormwater Charges

A municipal stormwater charge is an unenforceable local tax against Commonwealth instrumentalities and other tax-exempt entities when the enabling ordinance bases the charge on governmental regulatory duties and public health and welfare concerns and imposes it on all developed property without a voluntary service relationship.... By: Tucker Arensberg, P.C.