City of Reading v. Forty-Five Noble Street, Inc.

Opinion by

Judge Craig,

Forty-Five Noble Street, Inc., d/b/a O. B. Dyers (O.B.) here appeals to contest liability for annual business privilege taxes of the City of Beading (city) for the years 1976. and 1977. The city levied the tax pursuant to the authority of The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. §6901 et seq.

O.B. is engaged in the preparation, dyeing and finishing of textiles. O.B. contends that these operations constitute manufacturing, and that it is entitled to the manufacturing exemption in Section IIIc(5) of the local ordinance, which is…