Duquesne Law Review
Abstract
The Supreme Court of Pennsylvania has held a municipality cannot tax the gross receipts of hospitals and other institutions under the Local Tax Enabling Act.
Appeal of Hospital Council of Western Pennsylvania v. City of Pittsburgh, 439 Pa. 295, 266 A.2d 619 (1970).
The City of Pittsburgh, pursuant to the Local Tax Enabling Act, passed the Institution and Service Privilege Tax Ordinance, levying a 6 mill tax on the gross receipts of institutions performing services in the city. The institutions were defined as: "any organization, corporation, unincorporated association or any other entity, including but not limited to, hospitals, nursing homes, colleges, universities, schools other than elementary and secondary schools, cemeteries, veterans' posts and recreational centers and all other organizations, which provide service to the general public." Twenty-eight institutions, performing health related services, challenged the ordinance5 as not delegated by the Local Tax Enabling Act.
First Page
308
Recommended Citation
Ronald M. Stein,
Municipal Taxation - Charitable Exemption - Tax Enabling Act,
9
Duq. L. Rev.
308
(1970).
Available at:
https://dsc.duq.edu/dlr/vol9/iss2/13