Appeal from the Order of the Court of Common Pleas of Allegheny County in case of Stanwix Parking, Inc. v. City of Pittsburgh, Pennsylvania, a municipal corporation, Richard S. Caliguiri, Mayor of the City of Pittsburgh, in his representative capacity; Ronald C. Schmeiser, Treasurer of the City of Pittsburgh, in his representative capacity; The Council of the City of Pittsburgh, a legislative body, Michelle Madoff, William R. Robinson, William J. Coyne, Eugene DePasquale, Thomas Flaherty, James O'Malley, Sophie Masloff, Robert Rade Stone and Richard E. Givens, in their representative capacities, No. GD 80-10964.
Alan R. Malasky, Arent, Fox, Kintner, Plotkin & Kahn, with him Maurice A. Nernberg, Jr., Nernberg & Laffey, for appellant.
Grace S. Harris, Assistant City Solicitor, with her Mead J. Mulvihill, Jr., City Solicitor, for appellees.
President Judge Crumlish, Jr., and Judges Rogers, Blatt, Craig and MacPhail.
Stanwix Parking, Inc. has appealed the order of Judge Marion Finklehor of the Court of Common Pleas of Allegheny County which sustained the City of Pittsburgh's preliminary objections and dismissed Stanwix's complaint attacking Pittsburgh's twenty percent parking tax, imposed upon consideration received for transactions at nonresidential parking facilities.
After comprehensively reviewing the record and the parties' briefs on appeal, we affirm.
Now, July 27, 1982, the order of the Court of Common Pleas of Allegheny County dated December 11, 1980 is affirmed.