Barrel of Monkeys, LLC v. Allegheny County

OPINION BY

Judge SIMPSON.

In this appeal from the Court of Common Pleas of Allegheny County (trial court), we consider the validity of the county ordinance known as the “Drink Tax,” Ordinance No. 54-07-OR/3548-07. Specifically, the Drink Tax is challenged on three bases: the Drink Tax rests solely on a state statute, Act 44 of 2007, 53 Pa.C.S. § 8602, that violates the “single subject” rule of the Pennsylvania Constitution; the Drink Tax violates the uniformity clause of the Pennsylvania Constitution and the equal protection clause of the *562United States Constitution; and, the Drink Tax depended…