G. Fish v. Twp of Lower Merion, Aplt.  ·  2015-12-21  ·  Supreme Court of Pennsylvania  ·  2 pin-cites  ·  pin 198 A. at 889

“The city tax is a levy on sales, the state tax is a levy imposed for the privilege of conducting a particular kind of business, albeit the amount of the tax is measured by gross sales.”