Studio Theaters, Inc. v. Washington

Opinion by

Mr. Justice Jones,

City of Washington, Pennsylvania, a third class city, on January 27, 1964, adopted an ordinance which imposed a tax “upon the privilege of attending or engaging in amusements including every form of enter*75tainment, diversion, sport, recreation and pasttime.”1 On March. 9, 1964, the city amended this ordinance to define the word “amusement” in such manner as to exempt certain forms of entertainment from its impact: “Provided further: that ‘amusement’ shall not include any form of entertainment, the proceeds of which, after payment of reasonable expenses, inure…