178 Pa. Super. 553 | Pa. Super. Ct. | 1955
Opinion by
The Act of June 20, 1947, P. L. 745, 24 PS §582.1 et seq., authorized the School District of the City of Pittsburgh to impose an annual license tax on wholesale and retail vendors or dealers in goods, wares and merchandise. On the authority of the Act of June 25, 1947, P. L. 1145, 53 PS §2015.1 et seq. the City of Pittsburgh enacted its Ordinance No. 488, effective November 29, 1947, which imposed a similar tax on the same classes of dealers.
Plaintiff in this record concedes that it is a Pennsylvania Corporation “engaged in business in the City of Pittsburgh, the nature of which is the manufacture of truck bodies and truck units and the sale of various types of trucks, buses and other automotive equipment.” Identical questions are involved in the appeals before us. They each relate to a mercantile license tax on a part of plaintiff’s business described in the following stipulation of counsel, in lieu of tes
Basically a mercantile license tax, as the name implies, is a tax on the privilege of doing business in the taxing district. Keystone Metal Co. v. Pittsburgh, 374 Pa. 323, 330, 97 A. 2d 797. The dollar value of the business based on gross receipts merely measures the
There is no merit in appellant’s contention that the tax is invalid because the transactions were in interstate commerce. This phase of the appeal is ruled by Keystone Metal Co. v. Pittsburgh, supra, and The Wieman and Ward Co. v. Pittsburgh, supra. The fol
The appellant is also liable for interest and penalties in each instance for failure to pay the tax when due. The lower court, in sustaining the validity of the assessments, dismissed the appeals but held that appellant was not liable for penalties under the statute and the ordinance. Section 9(b) of the Act of June
The orders are reversed to the extent that they remit penalties, but otherwise the orders are affirmed.