Philadelphia v. Heinel Motors, Inc.

Opinion by

Mr. Justice Patterson,

This appeal involves a controversy arising under an ordinance of the City of Philadelphia known as the City Sales Tax Ordinance adopted February 8, 1938.

The Sales Tax Ordinance (held valid by this Court in Blauner’s, Inc. v. Philadelphia, 330 Pa. 342) imposed a tax of two percent upon retail sales within the city limits from March 1,1938, to December 31,1938. Vendors at retail were required to collect the tax from their vendees and at stated intervals to make returns showing the amount of retail sales during each period and pay over to the City the amount of…