The Pennsylvania Supreme Court ruling that struck down Pittsburgh’s 3% facilities fee on visiting athletes and entertainers provided some insight into what uniform taxation is but didn’t go as far as it could have.
Pittsburgh violated the uniformity clause of the Pennsylvania constitution by imposing the levy on visiting athletes’ income while subjecting resident athletes to just a 1% tax, the justices held. The city defended the scheme by pointing to a 2% school district tax that only residential athletes paid, allegedly resulting in an even tax burden.
The majority decided uniformity depends on the tax itself, rather than ...