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THOMAS A. LEONARD v. RICHARD L. THORNBURGH (04/03/85)

decided: April 3, 1985.

THOMAS A. LEONARD, ET AL., APPELLEE,
v.
RICHARD L. THORNBURGH, GOVERNOR, ET AL., APPELLANTS



Appeal from the Order of the Commonwealth Court dated May 31, 1984 at No. 1724 C.D. 1983.

COUNSEL

LeRoy S. Zimmerman, Atty. Gen., Maura A. Johnston, Deputy Atty. Gen., Dauphin Co., Barbara W. Mather, Janet Stern Holcombe, Philadelphia, for appellants.

Barbara W. Mather, Philadelphia, for City of Philadelphia at No. 94.

Maura A. Johnston, Deputy Atty. Gen., at No. 95.

Charles W. Bowser, Philadelphia, for amicus curiae City Council.

Thomas A. Leonard, James P. Leonard, Steven L. Friedman, Philadelphia, for Kathleen Leonard.

Edmunds J. Brokans, Elizabeth A. Read, Philadelphia, for amicus curiae Non-Resident Taxpayers.

Nix, C.j., and Larsen, Flaherty, McDermott, Hutchinson, Zappala and Papadakos, JJ. Hutchinson, J., joins the majority opinion and joins the Concurring Opinion filed by Zappala, J. Zappala, J., joins this Majority Opinion and files a Concurring Opinion which is joined by Hutchinson, J.

Author: Flaherty

[ 507 Pa. Page 319]

Opinion OF THE COURT

This is an appeal from an order of the Commonwealth Court which declared unconstitutional Section 359(b) of the Tax Reform Code of 1971, 72 P.S. § 7359(b) (Supp.1984), known as the Philadelphia Non-Resident Wage Tax Cap, and Philadelphia Ordinance No. 1716. Leonard v. Thornburgh, 83 Pa. Commw.Ct. 1, 477 A.2d 577 (1984). The Non-Resident Wage Tax Cap limits to 4 5/16% the rate at which non-residents can be taxed by the City of Philadelphia upon income earned in Philadelphia.*fn1 Ordinance No. 1716, effective July 1, 1983, amended the City's Wage and Net Profits Tax so as to levy the tax at the rates of 4 5/16% upon non-residents, and 4 96/100% upon residents. Commonwealth Court, in declaring these provisions unconstitutional, reasoned that the differing tax rates applicable to residents

[ 507 Pa. Page 320]

    and non-residents of the City of Philadelphia violated the Uniformity Clause of the Pennsylvania Constitution, ...


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