Eglin's 30th Street Garage Corp. v. Tax Review Board

Opinion by

Judge Mencer,

This appeal is from an order of the Court of Common Pleas of Philadelphia County affirming a decision of the Tax Review Board of the City of Philadelphia which had affirmed the Revenue Commissioner’s denial of a refund of parking lot taxes totaling |67,464.34 paid by Eglin’s 30th Street Garage Corporation (Eglin) for the years 1955 through 1969. We affirm.

The tax in question was paid under the Philadelphia Parking Lot Ordinance originally enacted July 21,1937, which was amended on April 19, 1945 and further amended on April 7,1955. This ordinance, as amended, imposes a…