Pennsylvania Supreme Court Holds Municipal Stormwater Charge Is a Tax

Short summary

Pennsylvania Supreme Court ruled that West Chester's stormwater charge is a tax, not a fee, making tax-exempt entities immune from payment. Courts examine substance over labels; regulatory compliance and universal application favor tax classification. Municipalities must rethink stormwater funding structures dependent on fee-based revenue.

• •PA Supreme Court classified municipal stormwater charges as taxes, not fees
• •Tax-exempt entities like PASSHE are immune from payment obligations
• •Courts focus on whether programs serve governmental vs. discretionary purposes

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