Allegheny Contracting Industries, Inc. v. City of Pittsburgh

Opinion by

Judge Wilkinson, Jr.,

This is an appeal from an order of the Allegheny County Court of Common Pleas which sustained appellee’s appeal from an assessment by the treasurer of appellant (City) of taxes, penalty and interest for the years 1969-1973 under the City’s Business Privilege Tax Ordinance. We affirm the common pleas court.

The amount of tax imposed on a business under the City’s Business Privilege Tax Ordinance is measured by the annual gross receipts of such business, defined as:

Cash, credits, property of any kind or nature, received in or allocable or attributable to the City…