Opinion
No. 750 MAL 2017
03-21-2018
S & H TRANSPORT, INC., Petitioner v. CITY OF YORK, Respondent
ORDER
PER CURIAM
AND NOW, this 21st day of March, 2018, the Petition for Allowance of Appeal is GRANTED, LIMITED TO the issues set forth below. Allocatur is DENIED as to the remaining issue. The issues, as stated by Petitioner, are:
1. Whether a freight broker is permitted to exclude freight delivery charges, to which the broker has no right to retain but rather utilizes solely for the purposes of purchasing transportation services for its customers, from its taxable gross receipts under the City of York's Business Privilege and Mercantile Tax Ordinance?
2. Whether a municipality may rely on more narrowly tailored exclusionary language contained in the Local Tax Enabling Act, 53 P.S. 5924.101 et seq., to interpret and enforce a more broadly worded exclusion contained in the municipalities ordinances?