Public Parking Authority v. City of Pittsburgh

Opinion by

Judge Crumlish, Jr.,

The City of Pittsburgh (City) has appealed an order of the Court of Common Pleas directing it to pay interest from the date of payment on monies which were paid pursuant to a subsequently invalidated local tax ordinance. Appellees1 are operators of public parking facilities located within the City who paid, under protest, a 20 percent business privilege tax upon their gross receipts. The payments were made during 1970,1971 and 1972. The ordinance was then declared invalid by the Court of Common Pleas of Allegheny County2 and we affirmed.3 Fur*332ther review was…