V.L. Rendina, Inc. v. City of Harrisburg

Although I agree with the Majority that Harrisburg’s imposition of its Business Privilege and Mercantile tax in this case was proper under the Local Tax Enabling Act (LTEA), Act of Dec. 31, 1965, Pub. L. 1257, § 2, as amended, 58 P.S. §§ 6901, et seq., and therefore should be sustained, I disagree with the Majority’s characterization of the tax in question. I cannot join the Majority’s identification of the Harrisburg tax, as applied to Appellee V.L. Rendina, Inc., as a “business privilege tax” levied on the privilege of doing business in the City of Harrisburg rather than a “transaction tax”…