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VAN BENNETT F. CO. v. C. OF READING

No. 3478 C.D. 1983.

87 Pa.Commw. 30 (1985)

Van Bennett Food Co., Inc., Appellant v. City of Reading, Pennsylvania, Appellee.

Commonwealth Court of Pennsylvania.

January 9, 1985.

Attorney(s) appearing for the Case

Gene M. Venzke, Mogel, Speidel & Roland, for appellant.

Peter F. Cianci, First Assistant City Solicitor, with him, Jack A. Linton, City Solicitor, for appellee.

Argued May 4, 1984, before Judges DOYLE, COLINS and PALLADINO, sitting as a panel of three.

OPINION BY JUDGE PALLADINO, January 9, 1985:

The City of Reading (City) filed a complaint on June 24, 1982, in the Court of Common Pleas of Berks County (trial court) seeking a declaratory judgment that the revenue which Van Bennett Food Co., Inc. (Appellant) receives from its production of certain food products is subject to the City's Business Privilege Tax which was enacted pursuant to the authority of The Local Tax Enabling Act, Act of December 31, 1965, P.L....

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