A+ Printing Inc. v. City of Altoona

CARPENTER m, J.,

This matter comes before the court for determination of petitioner’s (A+ Printing Inc.) entitlement to an exemption from the business privilege tax imposed by the respondent, the City of Altoona, on the grounds that it is a manufacturer under 53 PS. 6902(4). A hearing was held before the court on June 23, 2000, at which this court admitted the certified record from the Act 50 hearing. The court also heard testimony from Michael A. Colledge, president and sole owner of A+ Printing, intended to supplement the existing record. An opportunity has been afforded for briefs to be…