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GOLDEN TRIANGLE, ETC. v. CITY OF PITTSB.

483 Pa. 525 (1979)

397 A.2d 1147

GOLDEN TRIANGLE BROADCASTING, INC., Westinghouse Broadcasting Company, Inc., WIIC-TV Corporation and WKJF FM, Inc., Appellants, v. CITY OF PITTSBURGH, a Municipal Corporation, Joseph M. Barr, Mayor, City of Pittsburgh, David A. Smith, Treasurer, City of Pittsburgh, Donald J. Bucholtz, Superintendent, Business Privilege Tax, City of Pittsburgh.

Supreme Court of Pennsylvania.

Decided January 24, 1979.

Reargument Denied March 1, 1979.

Attorney(s) appearing for the Case

Frank L. Seamans, Dale E. Williams, Samantha Francis Flynn, Dennis J. Lewis, Eckert, Seamans, Cherin & Mellott, Pittsburgh, for appellants.

Mead J. Mulvihill, Jr., City Sol., Grace S. Harris, Exec. Asst. City Sol., Pittsburgh, for appellees.

Before EAGEN, C.J., and O'BRIEN, ROBERTS, POMEROY, NIX, MANDERINO and LARSEN, JJ.

OPINION OF THE COURT

ROBERTS, Justice.

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,"1 but denies the City the authority to tax "manufacturing."2 Pursuant to the Act, the City imposes a "Business Privilege Tax." Appellants, radio and television broadcasters, brought...

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