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BOROUGH OF BRADDOCK v. SULLIVAN PLUMBING, INC.

No. 954 C.D. 2007.

954 A.2d 672 (2008)

BOROUGH OF BRADDOCK and Central Tax Bureau of Pennsylvania, Inc. v. SULLIVAN PLUMBING, INC., Appellant

Commonwealth Court of Pennsylvania.

Decided April 18, 2008.

Publication Ordered July 16, 2008.

Attorney(s) appearing for the Case

Rachel S. Riedel, Pittsburgh, for appellant.

Marcia L. DePaula, Canonsburg, for appellees.

BEFORE: SMITH-RIBNER, Judge, and FRIEDMAN, Judge, and KELLEY, Senior Judge.

OPINION BY Judge SMITH-RIBNER.

Sullivan Plumbing, Inc. (Sullivan) appeals from an order of the Court of Common Pleas of Allegheny County that granted the motion for summary judgment filed by the Borough of Braddock (Borough) and Central Tax Bureau of Pennsylvania, Inc. (Centax) in their action against Sullivan, a plumbing contractor, seeking to collect business privilege taxes for the years 1994 through 2003 and also penalties and interest. Sullivan questions whether...

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