Philadelphia v. Broomall

Opinion by

Woodside, J.,

Philadelphia has an ordinance which imposes “a tax of ten per centum of gross receipts from all transactions in or for the parking of automobiles or motor vehicles on open parking lots in the City of Philadelphia.” This ordinance, imposed under the authority of the Act of August 5, 1932, P. L. 45, 53 PS §4613, is constitutional. Philadelphia v. Samuels, 338 Pa. 321, 12 A. 2d 79 (1940).

During the years 1951 and 1952 Caspar J. Broomall, the defendant in this case, operated an open *298parking lot in the City of Philadelphia. He filed reports as required by the above…