Legal Opinion
SULLIVAN v. Peters
Supreme Court of Pennsylvania
Decided May 27, 1970No. Appeal, 96PublishedCited by 1 opinion
1Opinion of the Court
Opinion by
Mr. Justice Jones,
Pursuant to The Local Tax Enabling Act, Act of December 31, 1965, P. L. 1257, §1, 53 P.S. §6901 et seq. {Supp. 1970) (Act 511), the School District of Upper Merion, Montgomery County, passed a tax resolution which imposed a $10.00 “occupational privilege” tax on individuals employed within the district, whose annual income exceeds $1,000.00. The resolution provides that the employers within the School District are to collect the tax from their employees, retaining a 2% collection commission.
On October 24, 1967, several employees within the School District,…
2Cases cited6 opinions
- Saulsbury v. Bethlehem Steel Co.Supreme Court of Pennsylvania · 1964
- Blauner's, Inc. v. PhiladelphiaSupreme Court of Pennsylvania · 1938
- Treaster v. Union TownshipSupreme Court of Pennsylvania · 1968
- Wilkinsburg Borough v. Wilkinsburg Borough School DistrictSupreme Court of Pennsylvania · 1950
- Gaugler v. AllentownSupreme Court of Pennsylvania · 1963
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Borger v. Pleasant Valley School DistrictCommonwealth Court of Pennsylvania · 1988