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HEINTZ INVEST. CO. v. TAX REV. BD. OF PHILA.

No. 1102 C.D. 1972.

11 Pa.Commw. 146 (1973)

Heintz Investment Company, Appellant, v. Tax Review Board of Philadelphia, Appellee.

Commonwealth Court of Pennsylvania.

November 30, 1973.

Attorney(s) appearing for the Case

Park B. Dilks, Jr., with him, of counsel, Morgan, Lewis & Bockius, for appellant.

Leonard Rosenthal, Assistant City Solicitor, with him James M. Penny, Jr., Assistant City Solicitor, John Mattioni, Deputy City Solicitor, and Martin Weinberg, City Solicitor, for appellee.

Argued October 3, 1973, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.

OPINION BY JUDGE WILKINSON, November 30, 1973:

The issue in this case is whether the activities of the appellant constitute being "engaged in business" in the City of Philadelphia within the meaning of Section 19-1001 et seq., of the Code of General Ordinances of the City of Philadelphia, which requires the payment of a mercantile license tax on the annual gross volume of business transacted. "Business" is defined in Section 19-1001(1) of the Code as: "The...

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