Danyluk v. Johnstown

Opinion by

Mr. Justice Copien,

In 1960, the City of Johnstown (City) enacted an ordinance imposing a “ten ($10.00) Dollars per year [Occupational Tax upon] non-resident individual engaged in any occupation whatsoever within the corporate limits of the City of Johnstown. . . .” (Emphasis supplied). The ordinance imposed the levy for the fiscal year 1961 and annually thereafter; required employers to withhold the tax from the non-resident employees; and stated that it was enacted under the authority of the Act of 1947, June 25, P. L. 1145, §1, as amended, 53 P.S. §§6851 to 6857, and was for the…