CITY OF WILLIAMSPORT v. SUN-GAZ. CO.

No. 691 C.D. 1988.

123 Pa.Commw. 335 (1989)

553 A.2d 525

City of Williamsport and Williamsport Area School District, Appellants v. Sun-Gazette Company, Appellee.

Commonwealth Court of Pennsylvania.

February 3, 1989.


Attorney(s) appearing for the Case

Norman M. Lubin, Casale & Bonner, P.C., for appellant, City of Williamsport.

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

J. David Smith, McCormick, Reeder, Nichols, Sarno, Bahl & Knecht, for appellee.

Christine Garvey DeLuce, Associate Counsel, for Amicus Curiae, Pennsylvania Newspaper Publishers' Association.

Argued November 1, 1988, before Judges CRAIG and PALLADINO, and Senior Judge BARBIERI, sitting as a panel of three.


OPINION BY JUDGE PALLADINO, February 3, 1989:

The City of Williamsport and Williamsport Area School District (collectively Appellants) appeal from an order of the court of Common Pleas of Lycoming County (trial court), which determined that the income Sun-Gazette Company (Appellee) derived from pre-printed advertising supplements is not subject to business privilege tax. For the reasons set forth below, we affirm.

The following facts are not in dispute: Appellee...

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