AUTOMOBILE TRADE ASS'N v. PHILADELPHIA


528 Pa. 233 (1991)

596 A.2d 794

AUTOMOBILE TRADE ASSOCIATION OF GREATER PHILADELPHIA, et al., Appellants, v. CITY OF PHILADELPHIA, et al., Appellees.

Supreme Court of Pennsylvania.

Resubmitted February 13, 1991.

Decided August 14, 1991.


Attorney(s) appearing for the Case

Richard L. Berkman, Arthur S. Gabinet, Dechert, Price & Rhoads, Andrew L. Frey, Kenneth S. Geller, Mayer, Brown & Platt, Robert Digges, Jr., Daniel R. Barney, ATA Litigation Center, for appellants at No. 19 and appellees at Nos. 11 & 12.

Alvin J. Ivers, for appellants at No. 102.

John G. Knorr, III, Andrew S. Gordon, Allen C. Warshaw, Atty. Gen.'s Office, for all appellants and appellees at No. 19.

Seymour Kurland, City Sol., Christine T. Bak, Chief Asst. City Sol., for appellees at No. 102.

Frank A. Sinon, Sherill T. Moyer, K. Michael O'Connell, for Owner-Operators Independent Drivers Ass'n of America, Inc., and William Harwell at Nos. 11, 12 & 19.

Before NIX, C.J., and LARSEN, FLAHERTY, McDERMOTT, ZAPPALA, PAPADAKOS and CAPPY, JJ.


OPINION OF THE COURT

ZAPPALA, Justice.

The appellants, automobile dealers and their trade association, sought a declaratory judgment and refunds of taxes paid, asserting that the Philadelphia Mercantile License Tax was unconstitutional for failure to meet the uniformity requirement of Article 8, Section 1 of the Pennsylvania Constitution. While the matter was pending, the tax was repealed. The Court of Common Pleas granted summary judgment in favor of the...

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