Kerr v. City of Erie

NYGAARD, J.,

At issue is the validity of the City of Erie’s (hereafter, City) newly-enacted tax ordinance no. 7-1980. The case is before the court on plaintiffs’1 petition of declaratory judgment2 and defendant’s motion for summary judgment.

The court finds that the only issues that exist are legal issues to be determined by the court. We grant judgment in favor of plaintiffs.

The facts are as follows:

On October 13, 1948, the City of Erie enacted Income Tax Ordinance no. 8394 which imposed a *259one percent tax on the earned income and net profits of both residents and non-residents who conducted…