COMMODORE PERRY SCHOOL DIST. v. CITY OF MEADVILLE


863 A.2d 122 (2004)

COMMODORE PERRY SCHOOL DISTRICT, Perry Township, Sandy Creek Township, Salem Township, Otter Creek Township, Deer Creek Township, and Sheakleyville Borough of Mercer County, Pennsylvania, v. The CITY OF MEADVILLE, Its Council and Sara J. Limber, Its Wage Tax Collector; Greenwood Township, Its Board of Supervisors and Mary H. Adsit, Its Wage Tax Collector, of Crawford County, Pennsylvania, Appellants.

Commonwealth Court of Pennsylvania.

Decided December 7, 2004.


Attorney(s) appearing for the Case

Diane Putney Adist and Dearald W. Shuffstall, II, Meadville, for appellants.

Robert G. Kochems, Mercer, for appellees.

Joseph W. Lazzaro, White Oak, for amicus curiae.

BEFORE: FRIEDMAN, J., and LEAVITT, J., and FLAHERTY, Senior Judge.


OPINION BY Judge LEAVITT.

Appellants are the City of Meadville and Greenwood Township (collectively Employment Municipalities) and related persons1 that collect earned income2 taxes from individuals employed in their jurisdictions. Employment Municipalities require employers doing business within their borders to withhold this tax from their employees' wages regardless of where those employees reside and to...

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