Leonard v. Thornburgh

OPINION OF THE COURT

FLAHERTY, Justice.

This is an appeal from an order of the Commonwealth Court which declared unconstitutional Section 359(b) of the Tax Reform Code of 1971, 72 P.S. § 7359(b) (Supp.1984), known as the Philadelphia Non-Resident Wage Tax Cap, and Philadelphia Ordinance No. 1716. Leonard v. Thorn-burgh, 83 Pa.Commw.Ct. 1, 477 A.2d 577 (1984). The Non-Resident Wage Tax Cap limits to 45/i6% the rate at which non-residents can be taxed by the City of Philadelphia upon income earned in Philadelphia.1 Ordinance No. 1716, effective July 1, 1983, amended the City’s Wage and Net…