Kronz Builders, Inc. v. City of Pittsburgh

Opinion,

This is an appeal by Kronz Builders, Inc. (Kronz) from an order of the Court of Common Pleas of Alie*177gheny County dismissing an appeal filed with that court from an adverse determination by the City Treasurer. The trial court concluded that by virtue of the findings properly made in this case, Kronz was liable for a business privilege tax levied by the City of Pittsburgh, Ordinance No. 675 of 1968, enacted pursuant to The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. §6901 et seq. The holding is based upon the court’s finding that Kronz, formed by a…