Bloomberg Tax
Jan. 24, 2023, 9:15 PM

Trial Judge Defends Ruling Striking Down Pittsburgh ‘Jock Tax’

Perry Cooper
Perry Cooper
Legal Reporter

The Pennsylvania trial judge who found Pittsburgh’s tax on visiting athletes unconstitutional defended her ruling against the arguments the city is making on appeal.

Court of Common Pleas of Allegheny County Judge Christine A. Ward ruled in September that the tax violates the Pennsylvania constitution’s uniformity clause because it isn’t uniformly applied to all professional athletes who compete in the city’s sports venues.

In an opinion filed Monday, Ward said her constitutional analysis and injunction barring the city from collecting the tax were proper. She filed the ruling under a state appellate practice rule that allows ...