Legal Opinion
City of Allentown v. MSG Associates, Inc.
Commonwealth Court of Pennsylvania
Decided March 14, 2000No. 1486 C.D. 1999PublishedCited by 8 opinions
1Opinion of the Court
PELLEGRINI, Judge.
MSG Associates, Inc. (Taxpayer) appeals a decision of the Court of Common Pleas of Lehigh County (trial court) holding that the Business Privilege Tax of the City of Allentown (Allentown or City) does not violate Article VIII, § 1 of the Pennsylvania Constitution by levying a different tax rate on services than it does on sales at either wholesale or retail or by allowing a *1277deduction for brokers in sales contracts from the tax.
Allentown enacted a business privilege tax ordinance for general revenue purposes taxing the gross receipts of all business conducted within the City…
2Cases cited14 opinions
- Wm. Penn Parking Garage, Inc. v. City of PittsburghSupreme Court of Pennsylvania · 1975
- Leonard v. ThornburghSupreme Court of Pennsylvania · 1985
- Allegheny County v. MonzoSupreme Court of Pennsylvania · 1985
- F. J. Busse Co. v. PittsburghSupreme Court of Pennsylvania · 1971
- Westinghouse Electric Corp. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1995
9 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Johnson v. City of PhiladelphiaCommonwealth Court of Pennsylvania · 2002
- Township of Lower Milford v. BrittCommonwealth Court of Pennsylvania · 2002
- English v. CommonwealthCommonwealth Court of Pennsylvania · 2004
- Mid-Atlantic Systems of WPA, Inc. v. The Tax Office of the Municipality of MonroevilleCommonwealth Court of Pennsylvania · 2019
- City of Allentown v. MSG Associates, Inc.Commonwealth Court of Pennsylvania · 2000
3 more not listed; retrieve them via the Exa API.