PITTSBURGH’S “JOCK TAX” cannot stand, the Pennsylvania Supreme Court ruled, striking down the city’s 3% facilities fee on visiting athletes and entertainers. The decision offered some clarity into what uniform taxation is in Pennsylvania, but stopped short of giving a concise definition.
- The Court held Thursday that Pittsburgh violated the uniformity clause of the state constitution by imposing a higher fee on visiting athletes’ income, while subjecting resident athletes to just a 1% tax. The city defended the scheme by pointing to a 2% school district tax that only residential athletes paid, therefore resulting in an even tax burden.
- The ...