Carpenter & Carpenter v. City of Johnstown

CRAIG, President Judge.

This is an appeal by Carpenter and Carpenter (taxpayer), a professional corporation accounting firm, of a judgment on the pleadings entered by the Court of Common Pleas of *277Cambria County. We reverse the trial court’s decision and remand the case.

A business privilege tax duly advertised by the City of Johnstown and the Greater Johnstown School District was enacted by both the city and school district, each at the rate of 1.5 mills on gross receipts of the taxpayer. The tax was levied pursuant to The Local Tax Enabling Act (LTEA).1

The taxpayer, contending that § 8 of the…