(Download) "Golden Triangle Broadcasting v. City Pittsburgh" by Supreme Court of Pennsylvania ~ Book PDF Kindle ePub Free

eBook details

Title: Golden Triangle Broadcasting v. City Pittsburgh
Author : Supreme Court of Pennsylvania
Release Date : January 24, 1979
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 71 KB

Description

The Local Tax Enabling Act authorizes the City of Pittsburgh to "levy, assess and collect" taxes upon "persons, transactions, occupations, privileges, subjects and personal property," but denies the City the authority to tax "manufacturing." Pursuant to the Act, the City imposes a "Business Privilege Tax." Appellants, radio and television broadcasters, brought an action in equity, alleging they are "manufacturers" not subject to the Citys tax. Appellants sought to enjoin the City from collecting its Business Privilege Tax upon their revenues. The chancellor concluded that appellants are "manufacturers" and enjoined collection of the tax. On the Citys appeal, the Commonwealth Court reversed. We granted allowance of appeal and now affirm.