Overview

• The unanimous ruling held that the 3% fee on income earned at publicly funded venues unlawfully targeted nonresident athletes and performers.
• City residents paid a 1% city income tax plus a 2% school tax, while nonresidents paid the 3% fee and no school tax, a disparity the court rejected.
• The challenge was brought by the NHL, NFL and MLB players’ associations along with Kyle Palmieri, Jeff Francoeur and former Penguin Scott Wilson.
• Pittsburgh expects to lose about $4 million in annual revenue and has taken in more than $79 million from the fee since its inception.
• Athletes and entertainers are expected to receive refunds following the decision, which was authored by Justice David N. Wecht with differing rationales among the justices.