OPINION BY MR. JUSTICE COHEN, March 13, 1962:
In 1960, the City of Johnstown (City) enacted an ordinance imposing a "ten ($10.00) Dollars per year [Occupational Tax upon] non-resident individual engaged in any occupation whatsoever within the corporate limits of the City of Johnstown. . . ." (Emphasis supplied). The ordinance imposed the levy for the fiscal year 1961 and annually thereafter; required employers to withhold the tax from the non-resident employees...
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