Mount Airy #1, LLC v. Pa. Dept. of Revenue, et al.

Mount Airy #1, LLC operated a hotel and casino located in Mount Pocono. Mount Airy challenged the constitutionality of Section 1403(c) of the Pennsylvania Race Horse Development and Gaming Act. That section levied a “local share assessment” against all licensed casinos’ gross slot machine revenue. According to Mount Airy, the statutory provision violated the Uniformity Clause of the Pennsylvania Constitution because it imposed grossly unequal local share assessments upon similarly situated slot machine licensees. After review of the parties' arguments, the Pennsylvania Supreme Court held that the local share assessment was a non-uniform tax of the sort prohibited by Article 8, Section 1 of the Pennsylvania Constitution. Therefore, the Court severed Subsections 1403(c)(2) and (c)(3) from the Gaming Act. View "Mount Airy #1, LLC v. Pa. Dept. of Revenue, et al." on Justia Law