Gilberti v. City of Pittsburgh

OPINION OF THE COURT

FLAHERTY, Justice.

This is an appeal from an order of the Commonwealth Court which held that the City of Pittsburgh (hereinafter City) is without power, under Section 2 of The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. § 6902, to impose its Business Privilege Tax (hereinafter Tax), measured by gross receipts, upon certain gross receipts of an architectural firm owned by the appellee, Louis F. Gilberti. Gilberti v. City of Pittsburgh, 89 Pa.Commw.Ct. 541, 493 A.2d 137 (1985). In determining liability for the Tax, Gilberti excluded from…