discussed Cited "see" Samuel Rappaport Ltd. Partnership v. Tax Review Board (2×) The City argues first that the business privilege tax, the mercantile tax, and the general business tax, as distinguished from the net profit tax, “are imposed on business income or receipts regardless of whether it is classified as earned or unearned.” City’s Brief, p. 19-20; see Bankers Securities Corporation v. School District of Philadelphia, 188 Pa. Superior Ct. 463, 149 A.2d 545 , aff'd, 397 Pa. 413 , 155 A.2d 835 (1959); Tax Review Board of the City of Philadelphia v. Brine Corp., 414 Pa. 488 , 200 A.2d 883 (1964); and Sun Oil Company v. Tax Review Board, 417 Pa. 443 , 207 A.2d 85…