Genuine Motor Parts of Pa., Inc. v. City of Pittsburgh

Opinion by

Judge Rogers,

Genuine Motor Parts of Pa., Inc. has appealed from an order of the Court of Common Pleas of Allegheny County upholding the assessment against it of City of Pittsburgh and School District of Pittsburgh mercantile license taxes and City business privilege taxes for the years 1971 through 1975, with penalty and interest.

The taxpayer is a Pennsylvania corporation which sells automotive and industrial parts and rebuilds and reconditions internal combustion engines and other heavy equipment. The City’s business privilege tax and its mercantile license tax are imposed by…