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AIRWAY ARMS, INC. v. MOON AREA SCH. DIST.

498 Pa. 286 (1982)

446 A.2d 234

AIRWAY ARMS, INCORPORATED, d/b/a Airport Mobil Service, et al., Appellees, v. MOON AREA SCHOOL DISTRICT, Appellant. James E. TRICCO, James A. Davis, et al., Appellees, v. MOON AREA SCHOOL DISTRICT, Appellant.

Supreme Court of Pennsylvania.

Decided May 28, 1982.

Attorney(s) appearing for the Case

John A. Robb, Jr., Robb, Leonard & Mulvihill, Pittsburgh, for appellants.

Richard H. Martin, Joan P. Feldman, Baskin & Sears, Pittsburgh, for appellees in No. 66.

John H. Bingler, Jr., Jeffrey S. Blum, Glenn E. Bost, II, Thorp, Reed & Armstrong, Pittsburgh, for appellees in No. 67.

Before ROBERTS, NIX, LARSEN, McDERMOTT and HUTCHINSON, JJ.

OPINION

NIX, Justice.

The Moon Area School District (District) imposed a local tax on paid parking in the district. In this consolidated appeal,1 we are asked to consider whether 1) appellees have standing to prosecute the actions, 2) the tax violates the Commerce and Due Process Clauses of the United States Constitution and 3) such a tax is authorized under the Local Tax Enabling Act...

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