Chwatek v. Parks

Opinion by

Mr. Justice O’Brien,

On December 31, 1968, the City Council of the City of Johnstown enacted Ordinance No. 3799, called the “Parking Eee Ordinance”, which imposed a tax of ten percent on the gross receipts of commercial parking lots located within the city. The ordinance stated that it was enacted under Article XXYI of The Third Class City Code, Act of June 28, 1951, P. L. 662, 53 P.S. §§35101 et seq. Under the code, cities of the third class are permitted to levy and collect license taxes for general revenue purposes, 53 P.S. §37601. Appellee, a parking lot operator, filed an action…