All Purpose Vending, Inc. v. City of Philadelphia

COLINS, Judge.

This is an appeal from an order of the Court of Common Pleas of Philadelphia County granting the cross-motion for summary judgment filed by the City of Philadelphia, the Police Commissioner, Mayor and Council of the City of Philadelphia (collectively, City). We affirm.

Each of the appellants 1 maintains for profit coin-operated mechanical amusement devices for film or video presentations. In order to comply with Sections 19-902 and 19-903 of the Mechanical Amusement Device Tax Ordinance, Philadelphia Code Chapter 19-900, §§ 19-902 and 19-903,2 (tax or Ordinance), appellants…