Sands Bethworks Gaming, LLC v. Pa. Dep't of Revenue

JUSTICE WECHT, Concurring

The Pennsylvania Race Horse Development and Gaming Act1 requires that each casino contribute a small portion of its gross slot machine revenue into a special fund called the Casino Marketing and Capital Development Account.2 At the end of each fiscal year, the money in the CMCD Account is returned to the casinos in the form of certain mandatory distributions and discretionary grants. Under this system, some casinos will receive more from the CMCD Account than they pay into it, while others will receive little or nothing.

The parties' briefs and arguments in this Court…