Pittsburgh’s ‘Jock Tax’ Struck Down in Ruling: States of Play

Sept. 26, 2025, 6:30 PM UTC

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 ...

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