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COMACH CONST., INC. v. CITY OF ALLENTOWN

159 Pa.Commw. 605 (1993)

633 A.2d 1336

COMACH CONSTRUCTION, INC., Appellant, v. The CITY OF ALLENTOWN.

Commonwealth Court of Pennsylvania.

Decided November 10, 1993.

Attorney(s) appearing for the Case

Henry S. Perkin, for appellant.

Patricia A. Siemiontkowski, Asst. City Sol., for appellee.

Before CRAIG, President Judge, COLINS, J., and KELTON, Senior Judge.

CRAIG, President Judge.

Comach Construction, Inc. appeals from an order of the Court of Common Pleas of Lehigh County which denied Comach's appeal from a decision of the City of Allentown which determined that Comach is subject to the business privilege tax (Ordinance No. 11851).

The issue in this case is whether the business privilege tax, enacted by the City of Allentown, is invalid as applied to...

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