Commonwealth v. Morris Half Hour Laundromat

Opinion by

Mr. Justice Roberts,

At issue in this appeal is the nature and scope of the duty of an owner of a coin-operated laundromat to *546remit taxes to the Commonwealth under the provisions of the Tax Act of 1963 for Education, Act of March 6, 1956, P. L. (1955) 1228, as amended, 72 P.S. §3403-1 et seq.

Appellant Charles D. Morris, an individual trading and doing business under the name of Morris Half Hour Laundromat, owns and operates a chain of self-service coin-operated laundromats in and around Harrisburg, Pennsylvania. The laundromats are unattended in the normal course of business, and…