Airway Arms v. Moon Area School District

The Moon Area School District (District) imposed a local tax on paid parking in the district. In this consolidated appeal, we are asked to consider whether 1) appellees have standing to prosecute the actions, 2) the tax violates the Commerce and Due Process Clauses of the United States Constitution and 3) such a tax is authorized under the Local Tax Enabling Act, Act No. 511 of 1965, as amended, 53 P.S. § 6901 et seq. (the Act).