CITY OF PGH. ET AL. v. ROYSTON SERVICE, INC.

No. 1226 C.D. 1977.

37 Pa.Commw. 394 (1978)

City of Pittsburgh, a municipal corporation, and Joseph L. Cosetti, Treasurer, Appellants v. Royston Service, Inc., a Pennsylvania corporation, Appellee.

Commonwealth Court of Pennsylvania.

August 31, 1978.


Attorney(s) appearing for the Case

Grace S. Harris, Executive Assistant City Solicitor, with her Mead J. Mulvihill, Jr., City Solicitor, for appellants.

Dennis J. Lewis, with him Robert B. Williams, and Eckert, Seamans, Cherin & Mellott, for appellee.

Argued May 2, 1978, before President Judge BOWMAN and Judges CRUMLISH, JR., WILKINSON, JR., MENCER, ROGERS, BLATT and DiSALLE.


OPINION BY PRESIDENT JUDGE BOWMAN, August 31, 1978:

On December 28, 1968, pursuant to The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. § 6901 et seq., the City of Pittsburgh (City) enacted Ordinance No. 675, the "Business Privilege Tax Ordinance" (BPT), and Ordinance No. 676, "The Institution and Service Privilege Tax Ordinance" (ISPT). The effective date for...

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