Clement & Muller, Inc. v. Tax Review Board of Philadelphia

COLINS, President Judge.

The City of Philadelphia (City) appeals from the June 15, 1994 decision of the Court of Common Pleas of Philadelphia County, which concluded that the City may not collect its business privilege tax1 from beer distributors doing business within its jurisdiction because comprehensive regulation of the liquor industry evidences the legislature’s intent to preempt all local taxation. We reverse.

Clement & Muller, Inc. and Garabet, Ltd. (Taxpayers) are beer distributors in the City. The Taxpayers filed petitions for refund appeals and petitions for review and waiver of…