Bold Corp. v. County of Lancaster

OPINION

Chief Justice ZAPPALA.

We granted allocatur in this matter to address the issue of whether the Third Class County Convention Center Authority Act (Act), 16 P.S. § 2399.1 et seq., and more particularly, a hotel room tax imposed in Lancaster County pursuant to Section 2399.23 of the Act, is constitutional as applied to Appellants under both the United States and Pennsylvania Constitutions.

On December 27, 1994, the original Third Class County Convention Center Authority Act (1994 Act), 16 P.S. § 13010, et seq., was promulgated for the purposes of promoting the development of convention…