Legal Opinion
Municipality of Monroeville v. Bertolo
Commonwealth Court of Pennsylvania
Decided August 9, 1984No. Appeals, Nos. 717 C.D. 1983, 718 C.D. 1983, 719 C.D. 1983, 720 C.D. 1983, 767 C.D. 1983, 768 C.D. 1983, 958 C.D. 1983, and 959 C.D. 1983PublishedCited by 3 opinions
1Opinion of the Court
Opinion by
Judge Colins,
The Municipality of Monroeville (appellant) appeals from an opinion and order of the Court of Common Pleas of Allegheny County, declaring Monroe-ville ’s mercantile license tax invalid to the extent that it imposed mercantile license taxes upon certain classifications of retailers at a rate in excess of one and one-half mills, the maximum rate permitted by The Local Tax Enabling Act (LTEA).1
Six taxpayers (Henry L. Bertolo, d/b/a Car Stereo .Shop, May Department Stores Company, Cox’s, J. M. Balter Co., d/b/a Jaison’s, Cimbel Brothers, Inc., and Associated Dry Goods…
2Cases cited5 opinions
- Wilson v. Philadelphia School DistrictSupreme Court of Pennsylvania · 1937
- COMMONWEALTH OF PA., HIGHER ED. ASSISTANCE AGENCY v. Abington Mem. Hosp.Supreme Court of Pennsylvania · 1978
- Cities Service Oil Co. v. PittsburghSupreme Court of Pennsylvania · 1972
- Jones v. Oxford School DistrictCommonwealth Court of Pennsylvania · 1971
- Public Parking Authority v. City of PittsburghCommonwealth Court of Pennsylvania · 1977
3Cited by3 opinions
- Cox's v. Municipality of MonroevilleSupreme Court of Pennsylvania · 1984
- Welsh Grant Developers Co. v. Board of Revision of TaxesCommonwealth Court of Pennsylvania · 1986
- Penn Hills School District v. Municipality of Penn HillsCommonwealth Court of Pennsylvania · 1989