Paustian v. Pennsylvania Convention Center Authority

OPINION

CRUMLISH, Jr., President Judge.

Linda Paustian et al. (appellants) appeal a Philadelphia County Common Pleas Court order1 granting a motion for judgment on the pleadings filed by the Pennsylvania Convention Center Authority, the City of Philadelphia and the Department of Revenue (appellees). We affirm.

Appellants brought their complaint as a class action seeking a declaratory judgment that the Hotel Room Rental Tax2 and its enabling legislation, the Convention Center Authority Act,3 are unconstitutional.

Appellants represent two classes: Class A consists of nonresidents of Pennsylvania…