Court Opinion

ID: 9696351
Source: CourtListenerOpinion
Date Created: 2023-08-25 18:45:30.409353+00
Date Added: 2024-06-11T18:20:21.553238
License: Public Domain

Concurring Opinion by
Jacobs, J.:
I concur in the result solely on the ground that the City of Philadelphia has not met its burden of showing that the activity of Kungsgaten, Inc. constitutes doing business within the meaning of this taxing ordinance which defines “Business” as: “The carrying on or exercising for gain or profit within the City any trade, business, profession, vocation, or making sales to persons within the City, or any manufacturing, commercial or financial activity, service or business, including but not limited to manufacturers, brokers, wholesale dealers or wholesale vendors, retail dealers or retail vendors.” (Emphasis added)