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.

 

2015 TRB OPINIONS:

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

ANDERSON, ROLAND_36BPMERZZ8067_36WMMERZZ9315

TWARDY, GEORGE JR._36BPREFZZ9724

ENDS LLC_36BPMERZZ8005_36WMMERZZ9305

ENDS LLC_36BPMERZZ8005_36WMMERZZ9305_revised

5209 MARKET STREET INC._36LSMERZZ9895

5209 MARKET STREET INC._36BPMERZZ7976


Real Estate:

Ravone Stokes - DOCKET NUMBER: 36REINPZY9321

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

COOPER, ALTON DOCKET NUMBER: 36REINPZY9649


Water/Sewer:

Barry Sandrow - DOCKET NUMBER: 35WRMERZW6298

Boris Shvets - DOCKET NUMBER: 35WRMERZW6085

Shi G. Chen - DOCKET NUMBER: 35WRMERZW6185


License & Inspection:
MURRAY, SHAWN_26CSMERZZ9067 JONG AE KIM-26LIMERZZ9401
KANOFSKY, JACOB-26NUMERZZ8117
KILLINGSWORTH, DAVID- 26DEMERZZ9452

Water Revenue:
SHOSHAN, LIRON_35WRMERZW6844
PENNSPORT LLC- 35WRMERZW6847


2014 TRB OPINIONS:

BUSINESS PRIVELEGE/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 Revenue
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:

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

 

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

  

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