Pennsylvania Court of Common Pleas, Alleghany County February 7, 1982, no. SA 681-1981 (Bindex Corp. v. City of Pittsburgh)

SILVESTRI, J.,

Pursuant to the Local Tax Enabling Act,1 the City of Pittsburgh, herein city, by Ordinance no. 675 of 1978, as amended by Ordinance no. 594 of 1970 and no. 1 of 1975,2 enacted a business privilege tax of five mills on each dollar of the gross annual receipts of abusiness.