Bloomberg Tax
Sept. 22, 2022, 6:19 PM

Pittsburgh ‘Jock Tax’ Violates State Constitution, Court Rules

Aysha Bagchi
Aysha Bagchi

A Pittsburgh fee on visiting athletes who use the city’s sports venues was struck down by a court for violating a state constitutional requirement for tax uniformity.

The Court of Common Pleas of Allegheny County concluded Wednesday that the fee was a tax that wasn’t uniform across Pennsylvania residents, thereby violating the Pennsylvania Constitution’s Uniformity Clause.

The fee at issue—a Non-Resident Sports Facility Usage Fee—charged non-Pittsburgh residents who used the city’s sports venues 3% of the income they earned in Pittsburgh. Players from Major League Baseball, the National Hockey League, and the National Football League sued the city, ...