Legal Opinion
City of Pittsburgh v. Montefiore Hospital Ass'n
Pennsylvania Court of Common Pleas, Alleghany County
Decided June 28, 1974No. 2706PublishedCited by 1 opinion
1Opinion of the Court
WENTLEY, J.,
Plaintiff, City of Pittsburgh, instituted this action seeking to collect from defendant hospital a tax based upon gross receipts received by the hospital in the operation of its parking facilities. Specifically, this suit was instituted pursuant to City of Pittsburgh Ordinances 674 of 1968 and 704 of 1969. Ordinance 674 imposes a tax in the amount of 15 percent on the consideration received for the parking of a vehicle in a nonresidential parking place. Ordinance No. 704 of 1969 re-enacted the prior ordinance but increased the rate to 20 percent. The period of time involved in…
2Cases cited9 opinions
- Moon Township AppealSupreme Court of Pennsylvania · 1956
- University of Pittsburgh Tax Exemption CaseSupreme Court of Pennsylvania · 1962
- Vanguard School Tax Exemption CaseSupreme Court of Pennsylvania · 1968
- County of Lancaster v. Y. W. C. A.Superior Court of Pennsylvania · 1928
- Bowers v. Akron City HospitalOhio Supreme Court · 1968
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Presbyterian-University of Pennsylvania Medical Center v. Board of Revision of TaxesCommonwealth Court of Pennsylvania · 1976