DuBOIS SCH. DIST. v. PA. MUNICIPAL SERVICE

No. 311.

3 Pa. D. & C. 3d 509 (1973)

DuBois School District v. Pennsylvania Municipal Service Co.

Common Pleas Court of Clearfield County, Pennsylvania.

June 26, 1973.


Attorney(s) appearing for the Case

Edward V. Cherry, for plaintiff.

Leo Kostman, for defendant.


CAMPBELL, P.J., Specially Presiding, June 26, 1973.

The City of DuBois is part of the DuBois Area School District; therefore, when the city and the school district each impose an occupational privilege tax both taxes affect the same city residents.

Beginning with the year 1969, the city levied an occupational privilege tax of $10. Said tax continued and was effective for the calendar year 1972. The city operates on a calendar year basis and the school...

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