SHEPPARD, J., July 19, 1988.
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...
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