Penn Traffic Co. v. City of Dubois

COLINS, Judge.

The City of DuBois (the City) appeals an order of the Court of Common Pleas of Clearfield County (trial court), which granted a motion for partial summary judgment filed by the Penn Traffic Company, J.A. Kohlhepp Sons, Inc., Osburn Buick Pontiac GMC Truck, Inc., and Anthony S. Guido (collectively referred to as the Taxpayers), and invalidated the City’s business privilege tax.

On November 30, 1988, a bill was introduced at a City Council meeting to create an ordinance imposing a business privilege tax (the tax) on the gross value of receipts generated by businesses operating…