A state Supreme Court ruling tossing out a Pennsylvania city’s so-called “jock tax” on professional athletes and entertainers could cost it millions in lost revenue.
Pittsburgh’s nonresident sports facility 3% usage fee violated the state constitution’s “uniformity clause” that requires taxpayers be treated equally, determined Justice David Wecht.
The suit was brought by several individual major league players, including former Pittsburgh Penguin Scott Wilson, and the NHL, MLB and NFL player associations.
The city taxes residents 1% and the other 2% is levied by the school district, which, according to National Public Radio affiliate WESA-FM in Pittsburgh, is not allowed to tax nonresidents.
Timothy Noonan, a partner in law firm Hodgson Russ in Buffalo, N.Y., told PennLive that the