Court Opinion

ID: 9630609
Source: CourtListenerOpinion
Date Created: 2023-08-22 10:15:35.922103+00
Date Added: 2024-06-11T09:39:31.778833
License: Public Domain

Chief Justice CAPPY
dissenting.
I respectfully dissent. Under Ordinance 31, Appellants levied a business privilege tax. The propriety of Appellants’ business privilege tax is measured under the Local Tax Enabling Act, 53 P.S. § 6901 et seq. In this regard, this Court’s decision in Gilberti v. City of Pittsburgh, 511 Pa. 100, 511 A.2d 1321 (1986) is controlling. I agree with the Commonwealth Court, that application of Gilberti to the stipulated facts leads to the conclusion that Appellee’s job trailer was not a base of operations within the taxing jurisdiction. See id. at 1326. Therefore, I would hold that Appellee was not subject to Appellants’ business privilege tax, and would affirm the Commonwealth Court.