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CITY OF READING v. 45 NOBLE STREET, INC.

No. 1493 C.D. 1979.

50 Pa.Commw. 431 (1980)

City of Reading, a municipal corporation v. Forty-Five Noble Street, Inc., d/b/a O.B. Dyers. 45 Noble Street, Inc., Appellant.

Commonwealth Court of Pennsylvania.

April 10, 1980.

Attorney(s) appearing for the Case

Jan L. Deelman, of Levan and Deelman, for appellant.

Peter F. Cianci, First Assistant City Solicitor, with him Adam B. Krafczek, City Solicitor, for appellee.

Argued March 13, 1980 before President Judge CRUMLISH and Judges ROGERS and CRAIG, sitting as a panel of three.

OPINION BY JUDGE CRAIG, April 10, 1980:

Forty-Five Noble Street, Inc., d/b/a O.B. Dyers (O.B.) here appeals to contest liability for annual business privilege taxes of the City of Reading (city) for the years 1976 and 1977. The city levied the tax pursuant to the authority of The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. § 6901 et seq.

O.B. is engaged in the preparation, dyeing and finishing of textiles. O...

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