Bindex Corp. v. City of Pittsburgh

OPINION

McDermott, justice.

This is an appeal by Bindex Corporation (hereinafter “Bindex”) from an order of the Commonwealth Court affirming the order of the Allegheny County Court of Common Pleas which instructed Bindex to pay the City of Pittsburgh, appellee, a business privilege tax for its opera tions as a trade bindery during the years 1976 through 1980.

The contested tax was imposed pursuant to the Local Tax Enabling Act (hereinafter “LTEA”) 1 which permits local taxing authorities, such as appellee, to enact ordinances taxing “persons, transactions, occupations, privileges, subjects and…