![]() ![]() Participants must negotiate various hazards for each hole. Participants strike a ball with the putter at each hole from a tee-off spot and attempt to putt the ball in a hole in the least number of strokes possible. charges a "greens fee" for use of the miniature golf course which includes a golf club known as a putter, also known as a putting iron, and golf ball if a participant does not have his own available.ĥ. The total yardage of the 18 hole course is 150.75 yards.Ĥ. ![]() Each hole, according to the score card provided by to all players, is measured in inches. The putter, golf ball and "cup" used for each hole are United States Golf Association regulation size items.ģ. The only golf club used while playing the 18 hole course is a putter. The miniature golf course is an 18 hole golf course. The parties have stipulated to the following relevant facts:Ģ. This litigation stems from the Township's attempt to impose an amusement tax on the fees charged by San Van for admission to its miniature golf course. San Van operates a miniature golf course in the Township called Challenge Miniature Golf. We reverse.Īct of December 31, 1965, P.L. § 6908(10) and Article 8, Section 1 of the Pennsylvania Constitution. (San Van), and held that Derry Township's (the Township) imposition of a ten percent amusement tax on San Van violated Section 8(10) of The Local Tax Enabling Act (LTEA), 53 P. The School District of Derry Township (School District) appeals from a decision of the Court of Common Pleas of Dauphin County (Common Pleas), which granted declaratory relief to San Van, Inc.
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