Sands Bethworks Gaming v. PA Dept of Revenue et al (majority)Annotate this Case
In a case brought in the Pennsylvania Supreme Court's original jurisdiction, Petitioner Sands Bethworks Gaming, LLC, challenged a recent amendment to Pennsylvania gaming law in which casinos paid a supplemental assessment on slot-machine revenue, and the funds are then distributed primarily to underperforming slot-machine facilities to be used for marketing and capital development. Sands alleged that the amendment violated the Pennsylvania Constitution’s requirement of uniform taxation, its mandate that all enactments have a public purpose, and its rule against special legislation. Sands also claimed the scheme violated the Equal Protection and Due Process Clauses of the Fourteenth Amendment to the federal Constitution. The Supreme Court concluded the amendments were indeed unconstitutional, and the offending parts could be severed from the rest of the statute. Any assessment monies paid to the Commonwealth pursuant to the amended gaming law were ordered to be refunded.