City of Philadelphia






 

Tax Review Board Opinions

 

Note: Effective May 1, 2012, Council Bill 110758 renames the Business Income & Receipts Tax the "Business Income and Receipts Tax" and the Business Income & Receipts 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.

 

2016 TRB OPINIONS:

BUSINESS PRIVELEGE/WAGES/NET PROFIT/ LIQUOR TAXES (REDACTED)

CARSON CONCRETE_36WMMERZZ9357 & 36BPMERZZ8218



REFUSE COLLECTION

GREEN, EDWARD_14STMERZZ8750



School Income Tax (36SI)-(REDACTED)

PATRO,SIBORAM_36SIINPZZ9565

Lieberman, Ruth A._36SIREFZZ9973



License and Inspections

GILL, STACEY_26CSMERZZ8993



Water/Sewer

Shoshan, Liran_35WRMERZW6844

Wright, Rodney & Monique_35WRMERZW4876

MBB REALTY LP_35WRMERZW5098

Fishers Crossing Realty LP, Et Al_35WRMERZW5723

Rudy, David_35WRMERZW5833

Mountney, Patrick_35WRMERZW5702

Han, Shunny_35WRMERZW6513



Real Estate

Russell P. Hughes Land Dev. LLC_36REINPZY9464/9465/9466/9467

Dutton, Kelly_36REINPZY8562



2015 TRB OPINIONS:

BIRT (36BP)/NPT (36NP)/Wage (36WM)- (REDACTED)

Platinum Ownerco, LLC_36BPMERZZ8031 & 36NPMERZZ9094 & 36BPREFZZ9731

ANDERSON, ROLAND_36BPMERZZ8067_36WMMERZZ9315

TWARDY, GEORGE JR._36BPREFZZ9724

ENDS LLC_36BPMERZZ8005_36WMMERZZ9305

ENDS LLC_36BPMERZZ8005_36WMMERZZ9305_revised



School Income Tax (36SI)/Liquor Sales Tax (36LQ)- (REDACTED)

FREEDMAN, JONATHAN_36SIMERZZ9875_36SIREFZZ9972

5209 MARKET STREET INC._36LSMERZZ9895

5209 MARKET STREET INC._36BPMERZZ7976



Real Estate:

RUSSELL P. HUGHES LAND DEVELOPMENT, LLC_36REINPZY9466_ZY9465_ZY9464

Ravone Stokes - DOCKET NUMBER: 36REINPZY9321

DUTTON, KELLY - DOCKET NUMBERS: 36REINPZY9432 / ZY9433 / ZY9434

COOPER, ALTON DOCKET NUMBER: 36REINPZY9649



Refuse Collection

Barry MamaDou- Dockets: 14STMERZZ8873_8874_8875 & 14STINPZZ9757_9756_9755_9754



Water/Sewer:

Barry Sandrow - DOCKET NUMBER: 35WRMERZW6298

Boris Shvets - DOCKET NUMBER: 35WRMERZW6085

Shi G. Chen - DOCKET NUMBER: 35WRMERZW6185

Campenella, James_35WRMERZW5538

Coleman, Deborah_35WRMERZW5229

NAVARRO, JOANNE_35WRMERZW5382

Iastremskii, Serguei_35WRMERZW5605

Beltran, Graciela_35WRMERZW5116

SHOSHAN, LIRON_35WRMERZW6844

PENNSPORT LLC- 35WRMERZW6847



License & Inspection:

Iglesia de Dios Pentecostal De Vida Roca_26DEMERZZ9481_26DEMERZZ9501

KIM, JOO-SEOK_26DEMERZZ9445 & 26DEMERZZ9446

MURRAY, SHAWN_26CSMERZZ9067

JONG AE KIM-26LIMERZZ9401

KANOFSKY, JACOB-26NUMERZZ8117

KILLINGSWORTH, DAVID- 26DEMERZZ9452



2014 TRB OPINIONS:

Business Income & Receipts/WAGES/NET PROFIT/ LIQUOR TAXES (REDACTED)

1524 Sansom St., Inc._36LSMERZZ9897

BELLA TRATORIA_36BPMERZZ8521

BIDDLE, JESSE_36WMREFZZ9598

LERNER, NATHAN_36BPMERZZ8354

LERNER, NATHAN_36BPMERZZ8354_36NPMERZZ9259

LERNER, NATHAN_36NPMERZZ9259

BRAUN, JOHN_36WMREFZZ9584

MAG ENTERPRISES_36LSMERZZ9900

POMPI, MARK_36WMREFZZ9615

SAIDEL, SUSAN_36WMREFZZ9571



Real Estate

WORTHINGTON, INEZ- 36REINPZZ1532



License & Inspection

BLUMENTHAL, JACK-26LIMERZZ9240

S3 ENTERPRISES-26DEMERZZ9480

SINGHAL, AJAY-26DEMERZZ9479



Water/Sewer

NATURE SOY-35WRMERZW7044

NATURE SOY-35WRMERZW7044-ON REMAND

BERNARD BEAUFORD-35WRMERZW6416

WEBSTER, KATE-35WRMERZW6039



Refuse Collection

ALLEN, FRANK-14STMERZZ9709_9710_9711_9712_9713

L&I - S3 Enterprises, LLC Singal, Ajay

Water Revenue - Adams Run Associates

Refund Procedures - TVC 1235 Federal St., LLC

Liquor Sales Tax

Amusement Tax



2013 TRB OPINIONS:

Liquor Sales Tax (36LQ)- (REDACTED)

A&J INC_36LSMERZZ9910

ALBERT’S RESTAURANT_36BPMERZZ8428

GUERIN, JANE_36BPMERZZ8456_36NPMERZZ9311

MCI METRO ACCESS TRANSMISSIN SERVICES, INC._36BPREFZZ9796

NESTRENKO, ANDREY_36BPMERZZ8315

RD JD INC_36BPMERZZ8439



Real Estate:

Dutton, Marguerite 36REINPZZ2699, 2700, 2701



Licenses & Inspections:

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



BIRT AND/OR NPT:



Water/Sewer:

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 35WRMERZW818


Streets Department:

Tuti, Anna & Nicholas 14STMERZZ9927



Opinions published in 2012

Business Income & Receipts (36BP)/Net Profit (36NP)- (REDACTED)

HODOROWSKI, WALTER_36NPMERZZ9209

KEYSTONE HEALTH PLAN EAST_36BPREFZZ9786



Licenses & Inspections 

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

Tookes, Ernest - 26DEMERZZ9499



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



Water/Sewer

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 



Water/Sewer

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