City of Philadelphia v. Clement & Muller, Inc.

OPINION

ZAPPALA, Justice.

The issue in this case is whether the City of Philadelphia may collect a business privilege tax from beer distributors.

In Commonwealth v. Wilsbach Distributors, Inc., 513 Pa. 215, 519 A.2d 397 (1986), we ordered the dismissal of citations filed against a beer distributor for failure to pay the Business Privilege and Mercantile Tax imposed by the City of Harrisburg. Relying on Wilsbach, Clement & Muller, Inc. and Garabet, Ltd., filed petitions for refund appeals and petitions for review with the Philadelphia Tax Review Board. The Board denied the petitions, finding…