Fish vs. Lower Merion Township Decision


     Many landlords have requested a deferral and/or abatement of Business Privilege Taxes due and owing to their host municipality based on a Commonwealth Court decision in the case of Fish vs. Lower Merion Township decided in 2014. MRRS indicated to those property owners that the municipalities would not be deferring or abating payments and filings based on the Commonwealth Court ruling and that the matter was on appeal to the Pennsylvania Supreme Court. Taxpayers were advised that pending the Supreme Court ruling property owners should continue to file all required estimated and actual tax forms/payments or risk assessment of penalties and interest in the event Fish was reversed by Pennsylvania Supreme Court.

     On December 21, 2015 the Pennsylvania Supreme Court reversed the Commonwealth Court and ruled that municipalities do indeed have the right to collect business privilege taxes and license fees based on leases and rents paid for properties based in their municipality. Therefore those landlords/property owners who did not file returns and make payments are now delinquent and penalties, interest and late fees will be assessed. It is imperative that all filings and payments are brought current to avoid further assessments of costs, collection fees, interest and penalties. Should you have any questions please do not hesitate to contact our office to determine your current status.