OPINION OF THE COURT
PAPADAKOS, Justice.
This is the consolidated appeal of Allegheny County and The Public Auditorium Authority of Pittsburgh and Allegheny County (Appellants) from the Order of the Court of Common Pleas of Allegheny County entered on July 17, 1984, by the Honorable Richard G. Zeleznik, finding that the Allegheny County one percent (1%) Hotel Room Rental Tax Ordinance and its underlying enabling act is unconstitutional under the United States...
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