Pickar v. Owen J. Roberts School District

Opinion by

President Judge Bowman,

This appeal raises the question of the legal duty of the Owen J. Roberts School District to refund certain occupation taxes declared by our Supreme Court in Lynch v. Owen J. Roberts School District, Appellant, 430 Pa. 461, 470, 244 A. 2d 1, 5-6 (1968) to have been improperly collected. “We therefore hold that the ‘Tax Anything Acts’ of 1947 and 1965 [Act of June 25, 1947, P. L. 1145, as amended, 53 P.S. §6851 and the Local Tax Enabling Act of December 31, 1965, P. L. 1257, 53 P.S. §6902] permit the school district to pass an occupation tax (levy), compute the…