Legal Opinion

Philadelphia Beverage Association v. City of Philadelphia and Frank Breslin, in His Official Capacity as Commissioner of the Philadelphia Department of Revenue

Commonwealth Court of Pennsylvania

Decided June 14, 2017No. Philadelphia Beverage Association v. City of Philadelphia and Frank Breslin, in His Official Capacity as Commissioner of the Philadelphia Department of Revenue - 2077 and 2078 C.D. 2016PublishedCited by 9 opinions

1Opinion of the Court

*579OPINION BY

JUDGE WOJCIK

Lora Jean Williams, et al. (Objectors) appeal the orders of the Philadelphia County Court of Common Pléas (trial court) sustaining the preliminary objections of the City of Philadelphia and Frank Breslin, Commissioner of the Philadelphia Department of Revenue (Department) (collectively, City) and dismissing Objectors’ complaint regarding the validity of the Philadelphia Beverage Tax (PBT), and denying Objectors’ petition for a special injunction.1 We affirm.

In June . 2016, the City enacted Ordinance No. 160176. In Section 1, the City amended the Philadelphia Code,…

2Cases cited45 opinions

  1. Summit Towne Centre, Inc. v. Shoe Show of Rocky Mount, Inc.Supreme Court of Pennsylvania · 2003
  2. Fernandez v. WienerSupreme Court of the United States · 1946
  3. Warehime v. WarehimeSupreme Court of Pennsylvania · 2004
  4. Murray v. PhiladelphiaSupreme Court of Pennsylvania · 1950
  5. Gurley v. RhodenSupreme Court of the United States · 1975

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3Cited by9 opinions

  1. Williams, L., Aplts v. City of PhilaSupreme Court of Pennsylvania · 2018
  2. Gonzalez v. StateSupreme Court of Delaware · 2019
  3. In Re: Petition of the Wilkinsburg Taxpayers and Residents Interest in Green Street Park Sale to a Private Developer and other Park-Systems Conditions ~ Appeal of: K. LuxemburgCommonwealth Court of Pennsylvania · 2018
  4. H.E. Rodrock v. Comwlth of PA, PUCCommonwealth Court of Pennsylvania · 2019
  5. Williams, L., Aplts v. City of PhilaSupreme Court of Pennsylvania · 2018

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