The Municipality of Monroeville, Appellant
v.
Henry L. Bertolo, t/d/b/a The Car Stereo Shop, Appellee.
The Municipality of Monroeville, Appellant
v.
The May Department Stores Company, Appellee.
The Municipality of Monroeville, Appellant
v.
Cox's, Appellee.
The Municipality of Monroeville, Appellant
v.
J. M. Balter Co., d/b/a Jaison's, Appellee.
The Municipality of Monroeville, Appellant
v.
Gimbel Brothers, Inc., Appellee.
The Municipality of Monroeville, Appellant
v.
Associated Dry Goods Corporation, Appellee.
Associated Dry Goods Corporation, Appellant
v.
The Municipality of Monroeville, Appellee.
Gimbel Brothers, Inc., Appellant
v.
The Municipality of Monroeville, Appellee.
Commonwealth Court of Pennsylvania.https://leagle.com/images/logo.png
Argued March 13, 1984.
August 9, 1984.
Attorney(s) appearing for the Case
George L. Cass, with him, John J. McLean, Jr., and William F. Giarla, Buchanan, Ingersoll Professional Corporation, and Avrum Levicoff, Egler & Reinstadtler, and John D. Finnegan, for appellant/appellee, The Municipality of Monroeville.
William G. Merchant, Papernick & Gefsky, P.C., for appellee, Henry L. Bertolo, t/d/b/a The Car Stereo Shop.
Joseph F. McDonough, with him, Kevin P. Lucas, Manion, Alder & Cohen, P.C., for appellee, The May Department Stores Company.
Lisle A. Zehner, for appellees, Cox's and J. M. Balter Co., d/b/a Jaison's.
Jeffrey S. Blum, with him, Henry A. Morrow, Jr. and Kevin C. Abbott, Thorp, Reed & Armstrong, for appellee/appellant, Gimbel Brothers, Inc.
Neal R. Brendel, with him, Judd N. Poffinberger, Jr., Kirkpatrick, Lockhart, Johnson & Hutchison, for appellee/appellant, Associated Dry Goods, Inc.
Victor R. Delle Donne, Baskin and Sears, P.C., for Amicus Curiae, Municipality of Bethel Park, Allegheny County.
Donald J. Lee, Dougherty, Larrimer & Lee, for Amicus Curiae, Borough of Greentree, Allegheny County.
Benjamin R. Jones, II, for Amicus Curiae, Township of Kingston, Luzerne County.
John F. Cambest, Conway, Meyer & Cambest, for Amicus Curiae, City of McKeesport, Allegheny County.
August C. Damian, for Amicus Curiae, Municipality of Penn Hills, Allegheny County.
D. R. Pellegrini, Solicitor, with him, Marvin A. Fein, Deputy Solicitor, for Amicus Curiae, City of Pittsburgh, Allegheny County.
William F. Morgan, for Amicus Curiae, Borough of Warren, Warren County.
Carl N. Frank, for Amicus Curiae, City of Wilkes-Barre, Luzerne County.
George F. Mahaney, for Amicus Curiae, State Association of Boroughs.
Argued March 13, 1984, before President Judge CRUMLISH, JR. and Judges ROGERS, WILLIAMS, JR., CRAIG, MacPHAIL, BARRY and COLINS.
Commonwealth Court of Pennsylvania.
OPINION BY JUDGE COLINS, August 9, 1984:
The Municipality of Monroeville (appellant) appeals from an opinion and order of the Court of Common Pleas of Allegheny County, declaring Monroeville's mercantile license tax invalid to the extent that it imposed mercantile license taxes upon certain classifications of retailers at a rate in excess of one and one-half mills, the maximum rate permitted by The Local Tax Enabling Act (LTEA).1
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