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.

   

 

2013 TRB OPINIONS:

Liquor Sales Tax:

Albert's Restaurant 36LSMERZZ9946

3648 A&J, Inc. 36LSMERZZ9910

RDJD, Inc. 36LSMERZZ9947


Real Estate:

Dutton, Marguerite 36REINPZZ2699, 2700, 2701


Licenses & Inspections:

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


BIRT AND/OR NPT:

Guerin Jane 36BPMERZZ8456 & 36NPMERZZ9311

Nesterenko, Andrey 36BPMERZZ8315

Albert's Restaurant 36BPMERZZ8428

RDJD, Inc. 36BPMERZZ8439 & 36NPMERZZ9301


Wage Tax:

Albert's Restaurant 36WMMERZZ9419

RDJD, Inc. 36WMMERZZ9422


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 35WRMERZW8184


Streets Department:

Tuti, Anna & Nicholas 14STMERZZ9927

 

Opinions published in 2012

 

Business Income and Receipts Tax

Keystone Health Plan East - 36BPREFZZ9786 and 9794 

QCC Insurance - 36BPREFZZ9785 and 9795

 

Licenses & Inspections 

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

Tookes, Ernest - 26DEMERZZ9499

 

Net Profits Tax 

Hodorowsky, Walter - 36NPMERZZ9209

 

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