Edwards v. County of Erie

DISSENTING OPINION BY

Judge SMITH-RIBNER.

I respectfully dissent because I conclude that Appellants Kelly M. and Demaris L. Edwards et al. (hereafter “Hoteliers”) are correct that the hotel room rental tax (Hotel Tax) provision of the Third Class County Convention Center Authority Act (Alternative Provision), Act of August 9, 1955, P.L. 323, as amended, added by Section 2 of the Act of October 18, 2000, P.L. 541, 16 P.S. §§ 2399.51-2399.73(Act), is unconstitutional as applied to them under the circumstances of this case and that the Court of Common Pleas erred in evaluating the evidence…