Pittsburgh’s Jock Tax Will Undergo Scrutiny at State High Court

Pittsburgh convinced the Pennsylvania Supreme Court Monday to review a ruling striking down its tax on visiting athletes and entertainers.

Professional hockey, baseball, and football players challenged the tax for violating a state constitutional requirement that taxes be uniform on the same class of subjects. A state appeals court in January struck down the tax as unconstitutional because it treats residents and nonresidents differently.

• The city’s facilities fee—deemed a “jock tax” by detractors—is a a 3% charge on income nonresident athletes and entertainers earn at the National Hockey League Penguins’, National Football League Steelers’, and Major League Baseball Pirates’ stadiums ...