Heintz Investment Co. v. Tax Review Board

Opinion by

Judge Wilkinson,

The issue in this case is whether the activities of the appellant constitute being “engaged in business” in the City of Philadelphia within the meaning of Section 19-1001 el seq., of the Code of General Ordinances of the City of Philadelphia, which requires the payment of a mercantile license tax on the annual gross volume of business transacted. “Business” is defined in Section 19-1001(1) of the Code 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…