Xerox Corp. v. City of Pittsburgh

Opinion by

Judge Blatt,

This appeal primarily raises the question as to whether or not the appellant, Xerox Corporation (Xerox), must pay the City of Pittsburgh’s “Business Privilege Tax” for the years 1971 and 1972 on receipts gained from the leasing of equipment to Pittsburgh customers. Xerox also failed to pay the tax on such revenues for 1969 and 1970, but the imposition of the tax for those years is not being challenged in this appeal.

In December of 1968, the City of Pittsburgh (City) enacted Ordinance No. 675 imposing a tax upon the privilege of operating or conducting business in the…