When evaluating the due process considerations of a tax, a court must examine the fiscal relation of the tax to the protection, opportunities and benefits given in return, the Commonwealth Court has ruled.
Sitting en banc, the court agreed with the 11 hotels appealing in Bold Corp. v. County of Lancaster Pics Case No. 02-0066 (Pa. Commw. Jan. 23, 2002); Friedman, J.; Leadbetter, J., dissenting (12 pages) that a trial court’s “benefit/burden” analysis of a room tax the hotels were assessed was deeply flawed. Judge Bonnie Brigance Leadbetter dissented without comment.
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