City of Philadelphia v. Tax Review Board

MIRARCHI Jr., Senior Judge.

The City of Philadelphia (City) and the School District of Philadelphia (School District) (collectively, Appellants) appeal from the order of the Court of Common Pleas of Philadelphia County (common pleas court) affirming, by stipulation of the parties, a decision of the Tax Review Board of Philadelphia (Board). The Board’s decision, also entered by the stipulation of the parties, granted petitions for review and petitions for refund of twenty-eight beer distributors from use and occupancy tax (U & 0 tax) assessments imposed by the City. Appellants stipulated to the…