by Justice Papadakos was joined only by Justice Larsen. In finding that the legislature had preempted the tax, this opinion, while not citing Liberty Bell, points to the extensive taxes imposed on sales of alcohol, as well as the pervasive regulation of the industry.
Justice Nix, who had dissented in Allegheny Valley Bank, again rejected the preemption analysis in a concurring opinion, but found the tax was prohibited under Section 3 of the Local Tax Enabling Act[2] based on the state's taxation of the industry. Justice Zappala's concurrence, joined by Justice McDermott, expresses serious doubts about the rationale of Allegheny Valley Bank "which blurred the lines between the regulatory/police power and the taxation power to find that legislative pre-emption of the former supported an inference of pre-emption of municipalTheology on Tap - "Why Christianity? A Catholic Looks at Hinduism"

Speaker Bio:

Rakhi McCormick is a Catholic convert from Hinduism. She worked in young adult and campus ministry for several years within the Archdiocese of Detroit before leaving in 2011. During this time, Rakhi served on the Board of the National Catholic Young Adult Ministry Association and has consulted with the United States Conference of Catholic Bishops through her involvement there. She is passionate about helping others uncover their deepest identity as the beloved of God and discover the love and freedom Christ has for waiting them. Rakhi now resides in the Metro Detroit area with her husband and two small children, where she works part-time for a Catholic maternity home. When not at work or tending to her