Commonwealth Court of Pennsylvania November 27, 1995 (Brighton Management Service, Inc. v. City of Philadelphia, Tax Review Board)

COLINS, President Judge.

Brighton Management Services and ten other operators of coin-operated adult entertainment devices (collectively, taxpayers) appeal from the April 5, 1995 order of the Court of Common Pleas of Philadelphia County (Common Pleas), affirming the Philadelphia Tax Review Board’s decision that Philadelphia’s Mechanical Amusement Device tax1 does not violate the First Amendment