In this appeal out of Lehigh County, the Commonwealth Court was presented with a challenge to the City of Allentown’s residential rental unit licensing ordinance.  Objecting landlords (“Challengers”) asserted the fee constituted an unlawful special tax and sought an injunction against its enforcement.  In affirming the trial court’s finding in favor of the City, the Commonwealth Court held that certain indirect costs were to be considered when evaluating the reasonableness of a municipal fee, and Challengers’ failure to include any indirect costs meant they had not met their burden and the case was properly dismissed.

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