School District v. W. T. Grant Corp.

Opinion by

President Judge Bowman,

Pursuant to the provisions of section 2 of the Act of May 23, 1949, P.L. 1669, as amended, (Act),1 the Philadelphia City Council authorized that city’s school district (appellant) to levy and collect the general business tax conditionally imposed by the Act. This authority has been accorded appellant through ordinances adopted by said City Council on an annual basis, beginning in December of 1967.

Section 3 of the Act,2 in pertinent part, provides:

“Every person engaging in any business in any school district of the first class ... shall pay an annual tax at the…