Eways v. Board of Commissioners

PELLEGRINI, Judge.

John Eways, II (Eways) appeals ftnm an order of the Court of Common Pleas of Berks County (trial court) holding that the 5% hotel room tax imposed by Berks County Ordinance 1-97 enacted pursuant to authorization contained in the Third Class County Convention Center Act (Act)1 is constitutional and that the proposed facility is a convention center within the meaning of the Act.

On December 27, 1994, the Pennsylvania Legislature adopted the Act that authorizes counties to create authorities for the purpose of operating convention centers. To fund its construction, operation and…