DOWNS RACING, L.P. v. LUZERNE COUNTY

No. 942 C.D. 2021.

297 A.3d 20 (2023)

DOWNS RACING, L.P., d/b/a Mohegan Sun Poconos, f/k/a Mohegan Sun at Pocono Downs, Appellant v. LUZERNE COUNTY, Luzerne County Treasurer, Luzerne County Division of Budget and Finance.

Commonwealth Court of Pennsylvania.

Decided June 2, 2023.


Attorney(s) appearing for the Case

Adam M. Shienwold , Harrisburg, for Appellant.

Mathieu J. Shapiro , Philadelphia, for Appellees.

BEFORE: HONORABLE PATRICIA A. McCULLOUGH, Judge, HONORABLE ELLEN CEISLER, Judge, HONORABLE BONNIE BRIGANCE LEADBETTER, Senior Judge.


Before this Court for disposition are procedural issues preceding resolution of the issue of whether complimentary hotel rooms are taxable under the Third Class County Convention Center Authority Act (Act).1 The parties are Downs Racing, L.P., d/b/a Mohegan Sun Poconos, f/k/a Mohegan...

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