Wm. Penn Parking Garage, Inc. v. City of Pittsburgh

464 Pa. 168 (1975)

346 A.2d 269

WM. PENN PARKING GARAGE, INC., et al.

v.

CITY OF PITTSBURGH, Appellant.

Supreme Court of Pennsylvania.

Argued March 10, 1975.

Decided October 3, 1975.

Grace S. Harris, Mead Mulvihill, Jr., Dept. of Law, Pittsburgh, for appellant.

Leonard Boreman, Richard H. Martin, Baskin, Boreman, Wilner, Sachs, Gondelman & Craig, Pittsburgh, for appellees.

Before JONES, C.J., and EAGEN, O'BRIEN, ROBERTS, POMEROY, NIX and MANDERINO, JJ.

OPINION

ROBERTS, Justice.

On January 26, 1973, the City of Pittsburgh adopted an ordinance imposing a tax on all patrons of "non-residential parking…