Pittsburgh's Tax on Only Nonresident Athletes Violates Pennsylvania's Uniformity Clause

While not many states have a uniformity clause in their constitutions, for those that do it can be a powerful tool in a person's arsenal in challen...

October 21, 2022
9:20 PM

While not many states have a uniformity clause in their constitutions, for those that do it can be a powerful tool in a person's arsenal in challenging a tax. This was recently demonstrated in National Hockey League Players' Association v. City of Pittsburgh, No.: GD-19-015542 (Pa. Ct. Com. Pl., Sept. 21, 2022), where Pittsburgh's Non-Resident Sports Facility Usage Fee ('Facility Fee') was struck down as violating Pennsylvania's Uniformity Clause. The Facts: Pittsburgh enacted the Facility Fee whereby nonresidents of Pittsburgh who use the city's sports venues to engage in an athletic event or performance for remuneration are subject to a three-percent assessment on personal income earned while in Pittsburgh.