Wilsbach Distributors, Inc. v. Commonwealth

Opinion by

Judge Barry,

Appellant, Wilsbaeh Distributors, Inc., was found guilty of failing to pay its City of Harrisburg business privilege and mercantile tax for the years 1979 and 1980. Appellant was sentenced to pay fines of $200.00 plus (the costs of prosecution. Additionally, appellant was ordered to pay its delinquent taxes plus penalties for the two years in question. This appeal followed.1

Appellant, an importing distributor of malt and brewed beverages, is licensed by the Commonwealth pursuant to Section 439 of the Liquor Code.2 Accordingly, appellant annually pays a license fee of…