Rizzo v. City of Philadelphia

SMITH, Judge.

Frank L. Rizzo, Rae Wilson, John Mercan-ti and Samuel and Paula Rosato (collectively, Taxpayers) appeal from an order of the Court of Common Pleas of Philadelphia County (trial court) that granted summary judgment on behalf of the City of Philadelphia and its officials (collectively, City) and dismissed Taxpayers’ suit challenging the City’s practice of charging a fee for emergency medical services (EMS) provided by the City’s Fire Department. The issue presented is whether the EMS fees charged to the public are revenue-producing and thus constitute an unlawful tax, which cannot…