OPINION
BARRY, Senior Judge.
The City of Reading (City) appeals a final decree of the Court of Common Pleas of Berks County which exempted J & S Sportswear, Inc. (J & S) from the City's business privilege tax.
J & S is a Pennsylvania corporation with facilities within the City's geographical limits where apparel is produced. In 1975, the City enacted a business privilege tax by ordinance pursuant to the Local Tax Enabling Act (Act), Act...
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