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IN RE CITY OF SCRANTON

162 Pa.Commw. 109 (1994)

638 A.2d 379

In re the CITY OF SCRANTON Request for Approval of the Enactment and Levying of an Income Tax on Non-Residents of the City of Scranton. Appeal of CITY OF SCRANTON, Appellant.

Commonwealth Court of Pennsylvania.

Decided February 11, 1994.

Attorney(s) appearing for the Case

Frank J. Bolock, Jr., and William W. Warren, Jr., for appellant.

Armand E. Olivetti and Michael A. Giannetta, for appellees.

Before CRAIG, President Judge, McGINLEY, J., and NARICK, Senior Judge.

McGINLEY, Judge.

This is an appeal by the City of Scranton (City) from an order of the Court of Common Pleas of Lackawanna County (common pleas court) which denied the City's request for approval of a one-year increase in the non-resident earned income tax from 1.0 percent to 1.6 percent. The order of the common pleas court is reversed.

On January 10, 1992, the Secretary of the Department of Community...

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