Overview
- The court held that taxing visiting athletes and performers at a higher rate than residents violates the state Constitution’s Uniformity Clause.
- Pittsburgh must cease collections immediately, with affected nonresidents eligible for refunds while future earnings are subject only to the city’s standard 1% earned income tax.
- City officials report the levy generated more than $79 million since 2005, including $2.6 million so far in 2025, and they will release budget projections next week.
- The plaintiffs included the NHL, NFL and MLB players’ associations and named athletes such as Kyle Palmieri, Jeff Francoeur and former Penguin Scott Wilson.
- The ruling was unanimous with divided reasoning, and the justices rejected the city’s claim that a school district tax on residents justified the disparate treatment.