City of Williamsport v. Sun-Gazette Co.

Opinion by

Judge Palladino,

The City of Williamsport and Williamsport Area School District (collectively Appellants) appeal from an order of the court of Common Pleas of Lycoming County (trial court), which determined that the income Sun-Gazette Company (Appellee) derived from pre-printed advertising supplements is not subject to business privilege tax. For the reasons set forth below, we affirm.

The following facts are not in dispute: Appellee is in the business of printing and distributing a newspaper. Appellee receives revenue from advertisers who advertise in its newspaper through…