Helsel Inc. v. City of Harrisburg

NATALE, J.,

Presently before the court are Helsel Inc.’s motion for summary judgment to have the Business Privilege and Mercantile Tax declared invalid, and the City of Harrisburg’s cross motion to uphold the ordinance.

THE FACTS

In 1982, the City of Harrisburg enacted an ordinance entitled the Business Privilege and Mercantile Tax. The ordinance requires businesses operating within city limits to pay $40 yearly for a business privilege and mercantile license. In addition, the ordinance requires each “business” within the city to pay a tax on gross revenues.

Helsel Inc. is directly affected by…