Golden Triangle Broadcasting, Inc. v. City of Pittsburgh

OPINION OF THE COURT

ROBERTS, Justice.

The Local Tax Enabling Act authorizes the City of Pittsburgh to “levy, assess and collect” taxes upon “persons, transactions, occupations, privileges, subjects and personal property,”1 but denies the City the authority to tax “manufacturing.” 2 Pursuant to the Act, the City imposes a “Business Privilege Tax.” Appellants, radio and television broadcasters, brought an action in equity, alleging they are “manufacturers” not subject to the City’s tax.3 Appellants sought to enjoin the City from collecting its Business Privilege Tax upon their revenues. The…