Pro Players Urge State Top Court to Ditch Pittsburgh’s Jock Tax

Pittsburgh’s fee on visiting athletes and entertainers improperly cherry-picked nonresident, high-earning professionals for a higher income tax rate, players and league unions told the Pennsylvania Supreme Court.

The state constitution’s uniformity clause requires more than a “roughly uniform” tax rate for similarly situated taxpayers, the players said in a response brief filed Monday. “Rather, similarly situated taxpayers must pay the same rate,” they said, asking the state justices not to reinstate the fee.

The city wants the high court to overturn a January state appeals court opinion striking down the city’s 3% facilities fee on income that nonresident athletes and ...