# V.L. Rendina, Inc. v. City of Harrisburg

> Supreme Court of Pennsylvania · December 27, 2007 · 595 Pa. 407

URL: https://www.frixlaw.com/law-library/cases/9630609

## Case

- **Full name:** V.L. RENDINA, INC., Appellee v. the CITY OF HARRISBURG and the Harrisburg School District, Appellants
- **Court:** Supreme Court of Pennsylvania
- **Decided:** December 27, 2007
- **Citations:** 595 Pa. 407; 938 A.2d 988; 2007 Pa. LEXIS 2872
- **Precedential status:** Published
- **Opinion:** Dissent by Cappy
- **Judges:** Cappy, Castille, Newman, Saylor, Eakin, Baer, Baldwin, Former
- **Cited by:** 9 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9630609

## Opinion text

Chief Justice CAPPY
dissenting.
I respectfully dissent. Under Ordinance 31, Appellants levied a business privilege tax. The propriety of Appellants’ business privilege tax is measured under the Local Tax Enabling Act, 53 P.S. § 6901 et seq. In this regard, this Court’s decision in Gilberti v. City of Pittsburgh, 511 Pa. 100 , 511 A.2d 1321 (1986) is controlling. I agree with the Commonwealth Court, that application of Gilberti to the stipulated facts leads to the conclusion that Appellee’s job trailer was not a base of operations within the taxing jurisdiction. See id. at 1326. Therefore, I would hold that Appellee was not subject to Appellants’ business privilege tax, and would affirm the Commonwealth Court.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9630609. Public record. Not legal advice.