Legal Opinion
City of Pittsburgh v. Royston Service, Inc.
Commonwealth Court of Pennsylvania
Decided August 31, 1978No. Appeal, No. 1226 C.D. 1977PublishedCited by 16 opinions
1Opinion of the Court
Opinion by
President Judge Bowman,
On December 28, 1968, pursuant to The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. §6901 et seq., the City of Pittsburgh (City) enacted Ordinance No. 675, the “Business Privi*396lege Tax Ordinance” (BPT), and Ordinance No. 676, “The Institution and Service Privilege Tax Ordinance” (ISPT). The effective date for both was February 1, 1969.
Respondent, Royston Service, Inc., began its operations in its present form on January 1, 1970, and is organized under Pennsylvania law as a corporation doing business for profit. Computer…
2Cases cited6 opinions
- Francis v. CorletoSupreme Court of Pennsylvania · 1965
- Commonwealth v. Willson Products, Inc.Supreme Court of Pennsylvania · 1963
- Marson v. PhiladelphiaSupreme Court of Pennsylvania · 1941
- Graybar Electric Co. v. Pittsburgh School DistrictSupreme Court of Pennsylvania · 1954
- George A. Fuller Co. v. City of PittsburghCommonwealth Court of Pennsylvania · 1974
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Chesler v. Government Employees InsuranceSupreme Court of Pennsylvania · 1982
- Commonwealth v. DuncanSuperior Court of Pennsylvania · 1980
- Commonwealth v. MascittiSupreme Court of Pennsylvania · 1987
- Wilderness Industries of Maryland, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 1981
- Dunmire v. Applied Business Controls, Inc.Commonwealth Court of Pennsylvania · 1981
11 more not listed; retrieve them via the Exa API.