Betsy King LPGA Classic, Inc. v. Township of Richmond

While I join in the majority’s holding that the Betsy King LPGA Classic, Inc. and the Betsy King Classic Charities, Inc. (collectively; “Betsy King”) are not charitable institutions, I write separately because the issue of whether or not its status as a charitable institution exempts it from taxes is irrelevant as Betsy King was only the tax collector of a patron tax paid by the attendees of the tournament. Section 4(a) of the Ordinance at issue provides:

A tax is hereby imposed upon the sale of admission to places of amusement at the rate of ten per cent (10%) of the established price charged…