City of Philadelphia Tax Review Board v. Penn Center House, Inc.

Opinion by

President Judge Crumlish, Jr.,

City of Philadelphia Tax Review Board appeals a Philadelphia County Court of Common Picas decision holding that Penn Center House, Inc., is not subject to the city’s mercantile license tax on carrying charges it receives from member-tenants.1 We affirm.

The record discloses that Penn Center House, line., is a cooperative housing corporation which owns a multi-story apartment building containing 432 apartment units. The trial court found that Penn Center House, Inc., is a Maryland corporation organized and established for the purpose of providing rental…