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CHWATEK v. PARKS, Treasurer

Appeal, No. 63 Tr. Dkt. 1971.

5 Pa.Commw. 414 (1972)

Chwatek v. Parks, Treasurer.

Commonwealth Court of Pennsylvania.

May 24, 1972.

Attorney(s) appearing for the Case

James E. Mayer, with him Glock and Mayer, for appellant.

James R. DiFrancesco, City Solicitor, with him DiFrancesco & DiFrancesco, for appellee.

Argued February 24, 1972, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.

OPINION BY JUDGE MENCER, May 24, 1972:

The City of Johnstown (City) enacted Ordinance No. 3799 on December 31, 1968 under the authority of the Act of June 28, 1951, P.L. 662.1 This ordinance was to be effective on the following day and imposed a tax equal to 10% of the gross receipts of every commercial parking lot located within the City. The City, as noted in the opinion of the court below, was proceeding under article XXVI of The Third...

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