Pittsburgh's 'jock tax' on visiting athletes, performers at publicly funded stadiums shot down

HARRISBURG, Pa. (AP) — Pittsburgh’s so-called jock tax, which levies a 3% tax on income earned by visiting athletes and performers at publicly funded stadiums, discriminates against nonresidents, the Pennsylvania Supreme Court ruled Thursday.

City residents who play or perform at the stadiums pay a 1% tax on income, plus a 2% school district tax. The city argued that the net effect of the taxing scheme was therefore the same. However, the high court, like lower courts who first heard the case, disagreed, noting that nonresident workers are not subject to the school tax.