Golden Triangle Broadcasting, Inc. v. City of Pittsburgh

Opinion by

President Judge Bowman,

Plaintiffs, television and radio broadcasters, commenced this suit in equity1 in the Allegheny County Court of Common Pleas, to enjoin the City of Pittsburgh (City) from collecting Business Privilege Tax2 on their gross receipts alleging that the imposition of the tax violates their rights under the United States and Pennsylvania Constitutions and that they are not subject to the tax by reason of their being engaged in manufacturing.

After an extensive trial, including the presentation of detailed expert testimony on plaintiffs’ broadcasting operations and a…