In Re Voter Referendum Petition Filed August 5, 2008

OPINION

Justice BAER.

We granted review of this case to determine whether two referendum questions relating to the taxation of the sale at retail of alcoholic beverages in Allegheny County could be placed upon a ballot. In July 2007, the General Assembly enacted 53 Pa.C.S. § 8602, permitting Allegheny County to impose a tax on the sale of certain liquors and malt and brewed beverages, at a rate not to exceed ten percent. 1 Pursuant to this provision, in December 2007, Allegheny County enacted the so-called “Drink Tax” at the maximum permitted rate of ten percent. 2 Allegheny County Code §…