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S & H TRANSPORT, INC. v. CITY OF YORK

No. 8 MAP 2018.

210 A.3d 1028 (2019)

S & H TRANSPORT, INC., Appellant v. CITY OF YORK, Appellee.

Supreme Court of Pennsylvania.

Decided: July 17, 2019.

Attorney(s) appearing for the Case

Scott C. Holbert, Esq. , City of Allentown Solicitor's Office, for Amicus Curiae City of Allentown.

Alan Charles Green, Esq. , Rees Griffiths, Esq. , Hunter Bryce Schenck, Esq. , CGA Law Firm, for Appellant S & H Transport, Inc.

Donald Byrne Hoyt, Esq. , Jason R. Sabol, Esq. , for Appellee City of York.

SAYLOR, C.J., BAER, TODD, DONOHUE, DOUGHERTY, WECHT, MUNDY, JJ.

OPINION

In this appeal, we are asked to consider whether the Business Privilege and Mercantile Tax ("BPT") imposed by Appellee the City of York ("City"), must be paid by Appellant, S & H Transport, Inc. ("S & H"), a freight broker, on the total yearly amount of money S & H receives from...

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