BARREL OF MONKEYS, LLC v. ALLEGHENY COUNTY

No. 424 C.D. 2011

39 A.3d 559 (2012)

BARREL OF MONKEYS, LLC, d/b/a Harris Grill; Lawrenceville Brewery, Inc., a Pennsylvania Business Corporation t/d/b/a the Church Brew Works, individually and on behalf of all others similarly situated; and Friends Against Counterproductive Taxation, Inc., a Pennsylvania Not-for-Profit Corporation, Appellants v. ALLEGHENY COUNTY.

Commonwealth Court of Pennsylvania.

Decided February 8, 2012.


Attorney(s) appearing for the Case

Ronald D. Barber , Pittsburgh, for appellants.

George M. Janocsko , Pittsburgh, for appellee.

BEFORE: LEADBETTER, President Judge, and PELLEGRINI, Judge, and SIMPSON, Judge.


OPINION BY Judge SIMPSON.

In this appeal from the Court of Common Pleas of Allegheny County (trial court), we consider the validity of the county ordinance known as the "Drink Tax," Ordinance No. 54-07-OR/3548-07. Specifically, the Drink Tax is challenged on three bases: the Drink Tax rests solely on a state statute, Act 44 of 2007, 53 Pa.C.S. § 8602, that violates the "single subject" rule of the Pennsylvania Constitution; the Drink Tax violates the uniformity...

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