Spiro v. City of Pittsburgh

Opinion by

Judge Rogers,

Two real estate agencies doing business in the City of Pittsburgh, Spiro Realty Company and Tuminello-Hosack Agency, Inc., have appealed from an order of the Court of Common Pleas of Allegheny County dismissing their appeals from assessments of additional City Business Privilege Tax for the years 1974 through 1978.1

The tax is levied at the rate of six mills on gross receipts. The appellants excluded from gross receipts that part of commissions paid to them on office transactions which they in turn paid to sales people associated with their agencies. They contend that…