Van Bennett Food Co. v. City of Reading

Opinion by

Judge Palladino,

The City of Beading (City) filed a complaint on June 24,1982, in the Court of Common Pleas of Berks County (trial court) seeking a declaratory judgment that the revenue which Yan Bennett Food Co., Inc. (Appellant) receives from its production of certain food products is subject to the City’s Business Privilege Tax which was enacted pursuant to the authority of The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. §§6901-6922.

The articles produced by Appellant which are at issue include: potato salad, macaroni salad, cole slaw, pepper…