OPINION BY JUDGE ROGERS, March 15, 1985:
Yorco Agency, Inc., an insurance agency doing business in the City of York, has appealed from an order of the Court of Common Pleas of York County upholding the city's Business Privilege Tax on its gross receipts derived from services rendered.
The appellant contends that it is not subject to the tax because the Commonwealth of Pennsylvania has preempted the taxation of the insurance industry by regulation and taxation...
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