Maggio v. Tax Review Board

RODGERS, Senior Judge.

The City of Philadelphia appeals a Philadelphia Common Pleas Court order reversing the Tax Review Board’s (Board) decision denying the administrative appeal filed by Mario Maggio, the Estate of Peter Maggio, deceased, and Serafino Maggio (appellees) from the assessment of the City’s Mercantile License Tax, General Business Tax and Business Privilege Tax (collectively, business taxes).

At issue is whether the common pleas court erred as a matter of law in its decision that the appellees are not liable for Philadelphia’s business taxes on rental receipts and incomes from…