Legal Opinion
Mount Airy 1, LLC v. Pennsylvania Department of Revenue
Supreme Court of Pennsylvania
Decided September 28, 2016No. 34 EM 2015PublishedCited by 37 opinions
1Opinion of the Court
OPINION
JUSTICE WECHT
Mount Airy # 1, LLC operates a hotel and casino located in Mount Pocono, Pennsylvania. Mount Airy challenges the constitutionality of Section 1403(c) of the Pennsylvania Race Horse Development and Gaming Act (“Gaming Act”). See 4 Pa.C.S. §§ 1101, et seq. That section levies a “local share assessment” against all licensed casinos’ gross slot machine revenue. According to Mount Airy, the statutory provision violates the Uniformity Clause of the Pennsylvania Constitution because it imposes grossly unequal local share assessments upon similarly situated slot machine licensees.…
2Cases cited29 opinions
- Virginia v. American Booksellers Assn., Inc.Supreme Court of the United States · 1988
- Ayotte v. Planned Parenthood of Northern New Eng.Supreme Court of the United States · 2006
- Consumer Party of Pennsylvania v. Com.Supreme Court of Pennsylvania · 1986
- Pennsylvanians Against Gambling Expansion Fund, Inc. v. CommonwealthSupreme Court of Pennsylvania · 2005
- Stilp v. CommonwealthSupreme Court of Pennsylvania · 2006
24 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Kornegey v. City of Phila.District Court, E.D. Pennsylvania · 2018
- Martin-Mcfarlane v. City of Phila.District Court, E.D. Pennsylvania · 2017
- Nextel Communications of the Mid-Atlantic, Inc. v. Commonwealth, Department of RevenueSupreme Court of Pennsylvania · 2017
- Sands Bethworks Gaming, LLC v. Pa. Dep't of RevenueSupreme Court of Pennsylvania · 2019
- RB Alden Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 2017
32 more not listed; retrieve them via the Exa API.