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Municipal Taxation - Charitable Exemption - Tax Enabling Act, Ronald M. Stein
Municipal Taxation - Charitable Exemption - Tax Enabling Act, Ronald M. Stein
Duquesne Law Review
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 …