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A. F. WILLIS v. CITY PITTSBURGH (09/27/77)

decided: September 27, 1977.

A. F. WILLIS, D/B/A PENN DISTRIBUTING COMPANY
v.
CITY OF PITTSBURGH, A MUNICIPAL CORPORATION AND THE SCHOOL DISTRICT OF PITTSBURGH, AN AGENCY OF THE COMMONWEALTH AND JOSEPH L. COSETTI, TREASURER OF THE CITY OF PITTSBURGH, AND THE SCHOOL DISTRICT OF PITTSBURGH. CITY OF PITTSBURGH, SCHOOL DISTRICT OF PITTSBURGH AND JOSEPH L. COSETTI, APPELLANTS



Appeal from the Order of the Court of Common Pleas of Allegheny County in case of A. F. Willis, d/b/a Penn Distributing Company v. City of Pittsburgh, a municipal corporation, the School District of Pittsburgh, an agency of the Commonwealth, and Joseph L. Cosetti, Treasurer of the City of Pittsburgh and the School District of Pittsburgh, No. SA 53 of 1976.

COUNSEL

Grace S. Harris, Executive Assistant Solicitor, with her Mead J. Mulvihill, Jr., City Solicitor; Justin M. Johnson, School District Solicitor; Ronald F. Talarico, Assistant School District Solicitor, for appellants.

John P. Papuga, with him Tucker, Arensberg & Ferguson, for appellee.

Judges Crumlish, Jr., Wilkinson, Jr. and Blatt, sitting as a panel of three. Judge Kramer did not participate in the decision. Opinion by Judge Crumlish, Jr. Judge Kramer did not participate in the decision in this case.

Author: Crumlish

[ 32 Pa. Commw. Page 64]

The City of Pittsburgh and the School District of Pittsburgh (Appellants) appeal the decision of the court of common pleas holding that A. F. Willis, d/b/a Penn Distributing Company (Appellee), is taxable as a wholesale vendor with respect to its sales to institutions pursuant to Appellants' mercantile tax assessments.

As stated by the court below, the disputed transactions involve the "sales of novelty items including carnival prizes, bingo game cards, and party hats" to various nonprofit organizations.

The City's tax is levied by Ordinance No. 595 of 1970, as amended by Ordinance No. 602 of 1972, pursuant to power granted by The Local Tax Enabling

[ 32 Pa. Commw. Page 65]

Act (Act), Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. § 6901 et seq. The School District's mercantile license tax is authorized by the Act of June 20, 1947, P.L. 745, 24 P.S. § 582.1 et seq.

Ordinance No. 595 contains the following definitions:

(b) 'Wholesale Dealer' or 'Wholesale Vendor' shall mean any person who sells to dealers in or vendors of goods, wares and merchandise and to no other persons, whether or not such vending or dealing is the primary business activity.

(c) 'Retail Dealer' or 'Retail Vendor' shall mean any person who is a dealer in or vendor of goods, wares and merchandise, who is not a wholesale dealer or vendor, whether or not such ...


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