Pittsburgh Defends Tax on Visiting Athletes to State Justices

Pittsburgh’s fee on visiting athletes and entertainers comports with the Pennsylvania Constitution because it results in a “rough uniformity” of tax burdens on residents and nonresidents, the city told the state high court.

As long as similarly situated taxpayers bear the same “entire burden,” the uniformity clause of the state constitution is satisfied, the city said Thursday in its opening merits brief urging the Pennsylvania Supreme Court to reinstate its facilities fee.

The unions for professional hockey, baseball, and football players challenged the fee—which detractors have deemed a “jock tax"—for violating the state constitutional requirement that taxes be uniform on ...