The state’s highest court on Thursday ruled that Pittsburgh’s so-called “jock tax” — a 3% charge on the income of out-of-state athletes and performers who use the city’s three major sports venues — is unconstitutional, a ruling that could deliver a massive blow to the city’s already-precarious financial future.

The ruling puts at stake the more than $6 million the city anticipated bringing in from the tax in 2025 alone, and the implications could be even wider: Players and performers could seek reimbursement for the fees they’ve previously paid. All told, according to city controller Rachael Heisler, the city has collected some $79 million in fee since the tax’s inception in 2005.

The constitutionality of the tax has been in question for more than six years: In 2019, three professional a

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