Mar-Pat Co. v. City of Allentown

SMITH, Judge.

The City of Allentown (City) appeals from an order of the Court of Common Pleas of Lehigh County (trial court) reversing the determination of the City’s Department of Administration and Finance that Mar-Pat Co., Inc. (Mar-Pat) is a wholesaler for business privilege tax purposes. The questions presented are whether Mar-Pat is a manufacturer entitled to an exemption from business privilege tax; whether Mar-Pat is exempt from the payment of business privilege tax as a processor of by-products of manufacture; and, whether the City is precluded from imposing a business privilege tax…