Wissinoming Bottling Co. v. School District of Philadelphia

DOYLE, Judge.

The School District of Philadelphia, City of Philadelphia, and Cheryl Weiss, Revenue Commissioner of the City of Philadelphia (collectively, the City), appeal an order of the Court of Common Pleas of Philadelphia, which granted Wissinoming Bottling Company’s (WBC) motion for summary judgment and enjoined the City from collecting the City’s Use and Occupancy tax (U & 0 tax).1 Consolidated with the above, the City also appeals an order of the same trial court which had affirmed two orders of the City’s Tax Review Board, granting a petition for review of the U & 0 tax paid by…