Eastern Auto Car Wash, Inc. v. Commonwealth

Opinion by

Judge Blatt,

Tbe appellant, Eastern Auto Car Wash, Inc. (Eastern), is tbe owner and operator of two self-service, coin-operated car washes. Both of these operations are unattended but are visited by Eastern’s employees at vari*209ous times each week for the purpose of checking to determine if they are functioning properly, emptying coin changers and coin collection boxes, and replacing any items of equipment requiring change or repair.

In 1967 Eastern’s operations were audited by the Bureau of Taxes for Education, for the period from January 5 to October 31, 1965, and this audit resulted…