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G.A. & F.C. WAGMAN v. MANCHESTER TOWNSHIP (06/18/86)

decided: June 18, 1986.

G.A. & F.C. WAGMAN, INC., APPELLANT
v.
MANCHESTER TOWNSHIP, APPELLEE



Appeal from the Order of the Court of Common Pleas of York County in the case of G.A. & F.C. Wagman, Inc. v. Manchester Township, No. 82-S-2276.

COUNSEL

Neal S. West, with him, John S. Oyler, McNees, Wallace & Nurick, for appellant.

David C. Keiter, Seidensticker, Keiter, Tarlow & Baughman, P.C., for appellee.

President Judge Crumlish, Jr., Judge Colins, and Senior Judge Rogers, sitting as a panel of three. Opinion by Senior Judge Rogers.

Author: Rogers

[ 98 Pa. Commw. Page 241]

G.A. & F.C. Wagman, Inc. (Wagman) has appealed from that portion of an order of the Court of Common Pleas of York County which upholds Business Privilege

[ 98 Pa. Commw. Page 242]

Tax Ordinance No. 78-15, of Manchester Township (Township), purporting to tax Wagman's gross receipts from intrastate business outside the Township and denies Wagman's claim for refund of such taxes paid on account of intrastate business outside the Township.*fn1

Wagman is a Pennsylvania corporation with its principal place of business, including its corporate headquarters and home office, in the Township. Wagman is engaged in the business of heavy highway construction in the Mid-Atlantic states. A majority of its business since 1979 has been performed outside the Township.

On January 1, 1979, the Township imposed a business privilege tax at the rate of one mill on each dollar of volume of the gross annual receipts of every person engaging in any business in the Township. In 1979, Wagman paid $22,208.25 in taxes based on gross receipts of its interstate and intrastate services; in 1980 it paid $32,430.42 based on in-state and out-of-state services; in 1981, Wagman paid $12,135.00, attributable solely to intrastate services.

In March 1982, Wagman requested a refund of taxes it had paid to the Township in 1979 and 1980 in the amount of $54,448.73; its refund claim was denied. Wagman then brought a declaratory judgment action seeking a declaration that it was not required to pay the Township's Business Privilege Tax on gross receipts generated by services performed outside of Pennsylvania or services performed within Pennsylvania but outside the Township and that it was entitled to a refund for taxes erroneously paid for the tax years 1979, 1980, and 1981 in the amount of $66,583.72. The common pleas court

[ 98 Pa. Commw. Page 243]

    held that the Township's Business Privilege Tax Ordinance was valid and enforceable as it applied to Wagman's intrastate receipts for work outside the Township but that the ordinance was not applicable to interstate receipts. The court held that Wagman was entitled to a refund of $43,553, representing amounts paid in 1979 and 1980 attributable to interstate gross receipts. The Township has not appealed. Wagman filed exceptions to that portion of the order upholding the ...


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