Mellon Square Garage, Inc. v. Public Parking Authority

Opinion by

Mr. Justice Roberts,

The central issue presented by this appeal is whether, for purposes of computing rent due under a sublease between the parties, the Pittsburgh Parking Tax is a “sales or other similar tax.” We affirm the order of the court of common pleas holding the tax did not qualify as a “sales or other similar tax” and dismissing appellant’s complaint for failure to state a cause of action.

*231It is settled that in an appeal from the sustaining of preliminary objections by a defendant in the nature of a demurrer, every well pleaded material fact set forth in the complaint and…