City of Philadelphia


Tax Review Board Opinions


Note: Effective May 1, 2012, Council Bill 110758 renames the Business Privilege Tax the "Business Income and Receipts Tax" and the Business Privilege License the "Commercial Activity License". This change will not be reflected on the actual Business Income and Receipts Tax forms until next tax season.


Prior Year Opinions can be located through the Search menu below.  If necessary, 
please contact the Tax Review Board at 215 686-5216 to request copies.


For all Opinions not posted please contact the Tax Review Board at 215 686-5216.



L&I - S3 Enterprises, LLC Singal, Ajay

Water Revenue - Adams Run Associates

Refund Procedures - TVC 1235 Federal St., LLC

Liquor Sales Tax

Amusement Tax



Liquor Sales Tax:

Real Estate:

Dutton, Marguerite 36REINPZZ2699, 2700, 2701

Licenses & Inspections:

Fertner, Clara and Estate of Olga Kaminski 26LIMERZZ9596,9597,9598


Wage Tax:


Frempong, Steve & Agnes Manu 35WRMERZW7657,7539, 7254, 7253, 7215

Ricks, Betty 35WRMERZW6918

Wortham, Jameselda 35WRMERZW8077

Mitchell, Norma 35WRMERZW7797

Mondesir, Agenor 35WRMERZW7912

Palmer, Joel 35WRMERZW7007

Tinsley, Malcolm 35WRMERZW8184

Streets Department:

Tuti, Anna & Nicholas 14STMERZZ9927


Opinions published in 2012


Business Income and Receipts Tax


Licenses & Inspections 

Fertner, Clara and Estate of Kaminski, Olga - 26LIMERZZ9596; 9597 and 9598

Tookes, Ernest - 26DEMERZZ9499


Net Profits Tax 


Real Estate Tax

Ashaw Construction Training Co related to Patterson, Michael - 36REINPZZ3095

Wrenn, Jonathan - 36REINPZZ1576

Cook, Samuel - 36REINPZZ2764

Brown, Jacinth - 36REINPZZ3711

Dutton, Marguerite - 36REINPZZ2699; 2700 and 2701

Patterson, Michael related to Ashaw Construction - 36REINPZZ3095



Binnfeld, Kfir - WRMERZW7190

Daniels, Patricia - 35WRMERZW7354
Nature Soy - 35WRMERZW7044

Prince, Hugh - 35WRMERZW7520


Opinions published in 2011 


Earnings Tax

Jones, Nicole - 36EAINPZZ9158


Licenses & Inspections

Armstrong, Denver (Estate of) - 26DEMERZZ9525
Frankford CDC - 26DEMERZZ9522

Gay, Edward - 26DEMERZZ9544

Kanofsky, Jacob - 26NUMERZZ8117

Vaccone, Joseph - 26NUMERZZ7974, 7977 & 7978 


Real Estate Tax

Lam, William - 36REINPZZ2484

Majzik, Laszlo - 36REINPZZ3464

Snipe, Allen - 36REINPZZ4244 
Spraglin, Rose - 36REINPZZ2614
Spraglin, Rose - 36REINPZZ2615
Waters-Bey, June - 36REINPZZ3031 



Colmon, Bette - 35WRMERZW8383

Dube, James - 35WRMERZX1552

Miller, Jammacy & Turner, Brenda - 35WRMERZW8563

Swinton, James - 35WRMERZW8633 


Prior Year Opinions


1989 - June 2002 : July 2002 - 2005 : 2006 - 2010


Miscellaneous Tax Review Board Opinions