V.L. RENDINA, INC. v. CITY OF HARRISBURG


859 A.2d 888 (2004)

V.L. RENDINA, INC., Appellant v. The CITY OF HARRISBURG, Harrisburg School District.

Commonwealth Court of Pennsylvania.

Decided October 7, 2004.


Attorney(s) appearing for the Case

Thomas J. Weber, Harrisburg, for appellant.

Steven R. Dade, Harrisburg, for appellee.

BEFORE: PELLEGRINI, Judge, and SIMPSON, Judge, and KELLEY, Senior Judge.


OPINION BY Judge PELLEGRINI.

V.L. Rendina, Inc. (the Company) appeals an order of the Court of Common Pleas of Dauphin County (trial court) affirming the decision of the City of Harrisburg Tax & License Appeal Board (Board) denying the Company's request for a refund of certain business privilege taxes paid under protest during 1999, 2000 and 2001.

The Company is a Pennsylvania Corporation with Lancaster County as its principal place of business. It served...

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