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CITY OF WILLIAMSPORT v. SUN-GAZETTE

No. 86-00017.

50 Pa. D. & C. 3d 520 (1987)

City of Williamsport v. Sun-Gazette

Common Pleas Court of Lycoming County, Pennsylvania.

July 7, 1987.

Attorney(s) appearing for the Case

Norman M. Lubin, for plaintiff City of Williamsport.

Nathan W. Stuart, for plaintiff Williamsport Area School District.

J. David Smith, for defendant Sun-Gazette.

RAUP, P.J., July 7, 1987.

This is a declaratory judgment action brought by the City of Williamsport and the Williamsport Area School District against the Sun-Gazette Company to determine the applicability of the Business Privilege Tax imposed by plaintiffs on "preprint" advertising supplements, not manufactured by defendant, but delivered to defendant for insertion in, and circulation with, its newspaper. Pursuant to the Local Tax Enabling Act, 53 Pa.C.S. ...

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