G.A. & F.C. Wagman v. Manchester Township

G.A. and F.C. Wagman, Inc. (Wagman) appeals an order of the Court of Common Pleas of York County which upheld Manchester Townships right to tax Wagmans gross receipts from intrastate business conducted outside the township, under the townships Business Privilege Tax Ordinance, No. 78-15 (ordinance). This is the second time this case has come before this court; in an earlier opinion we held that the ordinance was an invalid extension of the townships power to tax transactions, occupations, and privileges under section 2 of the Local Tax Enabling Act to the extent that it taxed gross receipts generated by services performed outside the township. Following applications for leave to appeal by both parties, the Supreme Court remanded the case to this court for reconsideration in light of its recent decision in Gilberti v. City of Pittsburgh, 511 Pa. 100, 511 A.2d 1321 (1986).