Lora Jean WILLIAMS; Gregory J. Smith; CVP Management, Inc. d/b/a or t/a City View Pizza; Johns Roast Pork, Inc. f/k/a Johns Roast Pork; Metro Beverage of Philadelphia, Inc. d/b/a or t/a Metro Beverage; Days Beverages, Inc. d/b/a or t/a Days Beverages; American Beverage Association; Pennsylvania Beverage Association; Philadelphia Beverage Association; and Pennsylvania Food Merchants Association, Respondents v. CITY OF PHILADELPHIA and Frank Breslin, in his official capacity as Commissioner of the Philadelphia Department of Revenue, Petitioners