Residential Rental License/Registration Fee • Unlawful Special Tax • Ability of Private Sector to Provide Same Program at Lower Cost

Costa v. City of Allentown, PICS Case No. 17-0094 (Pa. Commw. Jan. 12, 2017) Brobson, J. (18 pages).

A challenge to a residential rental license fee, which supported a municipality’s rental program, failed where analysis of program’s costs only included direct costs and failed to include indirect costs. Order of the trial court affirmed.