Williams, L. v. City of Phila

Opinion

IN THE SUPREME COURT OF PENNSYLVANIA EASTERN DISTRICT

LORA JEAN WILLIAMS; GREGORY J. : No. 321 EAL 2017 SMITH; CVP MANAGEMENT, INC. D/B/A : OR T/A CITY VIEW PIZZA; JOHN'S : ROAST PORK, INC. F/K/A JOHN'S : Petition for Allowance of Appeal from ROAST PORK; METRO BEVERAGE OF : the Order of the Commonwealth Court PHILADELPHIA, INC. D/B/A OR T/A : METRO BEVERAGE; DAY'S : BEVERAGES, INC. D/B/A OR T/A DAY'S : BEVERAGES; AMERICAN BEVERAGE : ASSOCIATION; PENNSYLVANIA : BEVERAGE ASSOCIATION; : PHILADELPHIA BEVERAGE : ASSOCIATION; AND PENNSYLVANIA : FOOD MERCHANTS ASSOCIATION, :

:

Petitioners :

: :

v. :

: :

CITY OF PHILADELPHIA AND FRANK : BRESLIN, IN HIS OFFICIAL CAPACITY : AS COMMISSIONER OF THE : PHILADELPHIA DEPARTMENT OF : REVENUE, :

:

Respondents :

LORA JEAN WILLIAMS; GREGORY J. : No. 322 EAL 2017 SMITH; CVP MANAGEMENT, INC. D/B/A : OR T/A CITY VIEW PIZZA; JOHN'S : ROAST PORK, INC. F/K/A JOHN'S : Petition for Allowance of Appeal from ROAST PORK; METRO BEVERAGE OF : the Order of the Commonwealth Court PHILADELPHIA, INC. D/B/A OR T/A : METRO BEVERAGE; DAY'S : BEVERAGES, INC. D/B/A OR T/A DAY'S : BEVERAGES; AMERICAN BEVERAGE : ASSOCIATION; PENNSYLVANIA : BEVERAGE ASSOCIATION; : PHILADELPHIA BEVERAGE : ASSOCIATION; AND PENNSYLVANIA :

FOOD MERCHANTS ASSOCIATION, :

:

Petitioners :

: :

v. :

: :

CITY OF PHILADELPHIA AND FRANK : BRESLIN,IN HIS OFFICIAL CAPACITY : AS COMMISSIONER OF THE : PHILADELPHIA DEPARTMENT OF : REVENUE, :

:

Respondents :

ORDER

PER CURIAM

AND NOW, this 30th day of January, 2018, the Petition for Allowance of Appeal

is GRANTED, LIMITED TO the issue set forth below. Allocatur is DENIED as to the

remaining issue. The issue, as stated by Petitioner, is:

Does the City’s Tax violate the Sterling Act, 53 P.S. § 15971, which prohibits Philadelphia from imposing a tax on a transaction or subject that the Commonwealth already taxes?

Justice Dougherty did not participate in the consideration or decision of this

matter.

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