Paustian v. Pennsylvania Convention Center Authority

SHEPPARD, J.,

FINDINGS OF FACT(1) On June 27, 1986, the General Assembly of Pennsylvania enacted the Convention Center Authority Act, 53 P.S. §16201 et seq. The act created the Pennsylvania Convention Center Authority to oversee the construction of a Convention Center and to operate it upon its completion.(2) The act authorized the council of cities of the first class “to impose an exise tax on the consideration received by each operator of a hotel within the city from each transaction of renting a room or rooms to accommodate transients.” 53 P.S. § 16223(b). The tax is to be collected by the…