Comach Construction, Inc. v. City of Allentown

CRAIG, President Judge.

Comach Construction, Inc. appeals from an order of the Court of Common Pleas of Lehigh County which denied Comach’s appeal from a decision of the City of Allentown which determined that Comach is subject to the business privilege tax (Ordinance No. 11851).

The issue in this case is whether the business privilege tax, enacted by the City of Allentown, is invalid as applied to Comach by virtue of Comaeh’s claim that the tax duplicates the realty transfer tax imposed by the state under the Tax Reform Code of 1971 (Code), Act of March 4, 1971, P.L. 6, as amended, 72 P.S. §§…