Moon Township v. Grant-Oliver Corp.

Opinion by

Judge MacPhail,

Moon Township (Township or Appellant)1 has brought this appeal from an order of the Court of Common Pleas of Allegheny County dismissing Appellant’s complaint in assumpsit seeking to recover taxes allegedly due from Grant-Oliver Corporation (Appellee). We affirm.

This case is best understood in its historical context. In December of 1966, the Township enacted2 a parking tax ordinance (Ordinance 158), which imposed a tax of 10 °/o of gross receipts from all parking transactions of operators of commercial parking places in the Township. One of the commercial parking lots…