Automobile Trade Ass'n v. City of Philadelphia

OPINION OF THE COURT

ZAPPALA, Justice.

The appellants, automobile dealers and their trade association, sought a declaratory judgment and refunds of taxes paid, asserting that the Philadelphia Mercantile License Tax was unconstitutional for failure to meet the uniformity requirement of Article 8, Section 1 of the Pennsylvania Constitution. While the matter was pending, the tax was repealed. The Court of Common Pleas granted summary judgment in favor of the City as to the claim for declaratory relief on the grounds of mootness. The court also granted the City summary judgment on the claims for…