Borough of Brookhaven v. Century 21

Dissenting Opinion by

Judge Rogers:

I respectfully dissent from the majority’s order invalidating Brookhaven’s regulation Section III-2 (b). The tax in question is on the privilege of doing business within the limits of Brookhaven. It is properly measured by gross receipts. Man, Levy & Nogi v. Scranton School District, 31 Pa. Commonwealth Ct. 75, 375 A.2d 832 (1977). See also F. J. Busse Co. v. Pittsburgh, 443 Pa. 349, 279 A.2d 14 (1971). The majority cites Philadelphia Appeal, 383 Pa. 428, 119 A.2d 205 (1956), but there the tax was on the privilege of transferring real property, not on doing…