Legal Opinion
Wm. Penn Parking Garage, Inc. v. City of Pittsburgh
Supreme Court of Pennsylvania
Decided October 3, 1975No. 3PublishedCited by 599 opinions
1Opinion of the Court
*181OPINION
ROBERTS, Justice.
On January 26, 1978, the City of Pittsburgh adopted an ordinance imposing a tax on all patrons of “non-residential parking places” in the amount of 20% of the consideration paid for storage of any vehicle in such a parking place. On February 14, 1973, this appeal from adoption of the ordinance, pursuant to section 6 of the Local Tax Enabling Act,1 Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. § 6906 (1972) (the Act),2 was brought by nine operators of commercial parking facilities and fifty-five other persons.3
*182The City filed preliminary objections in the…
2Cases cited105 opinions
- Warth v. SeldinSupreme Court of the United States · 1975
- Baker v. CarrSupreme Court of the United States · 1962
- Brown v. Board of EducationSupreme Court of the United States · 1954
- McGowan v. MarylandSupreme Court of the United States · 1961
- Sierra Club v. MortonSupreme Court of the United States · 1972
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3Cited by599 opinions
- Consumer Party of Pennsylvania v. Com.Supreme Court of Pennsylvania · 1986
- City of Philadelphia v. CommonwealthSupreme Court of Pennsylvania · 2003
- Sprague v. CaseySupreme Court of Pennsylvania · 1988
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- Pennsylvanians Against Gambling Expansion Fund, Inc. v. CommonwealthSupreme Court of Pennsylvania · 2005
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