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, 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. 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, Petitioners v. City of Philadelphia and Frank Breslin, in His Official Capacity as Commissioner of the Philadelphia Department of Revenue, Respondents

Supreme Court of Pennsylvania2018-01-30No. No. 321 EAL 2017; No. 322 EAL 2017

180 A.3d 365

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Opinion · public domain

majority opinion

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 Citys 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.