Commodore Perry School District v. City of Meadville

OPINION BY

Judge LEAVITT.

Appellants are the City of Meadville and Greenwood Township (collectively Employment Municipalities) and related persons 1 that collect earned income 2 taxes from individuals employed in their jurisdictions. Employment Municipalities require employers doing business within their borders to withhold this tax from their employees’ wages regardless of where those employees reside and to remit the taxes withheld to the Employment Municipalities on a quarterly basis. Appellees (Residential Municipalities) 3 are school districts and municipalities that also impose earned…