PITTSBURGH — The Pennsylvania Supreme Court must now decide whether voters will have a chance to accept or reject Allegheny County's 7-percent drink tax.

The central question is whether the levy is a "tax on residents." Such a tax cannot be placed on a ballot question under the county's home rule charter, a set of rules that dictates how it should be governed.

Attorneys for the tax opponents Wednesday squared off in two interrelated appeals against county solicitor Michael Wojcik, who joked about the litigation the tax has spawned.

"In Allegheny County, unlike other parts of the country, three things are certain," Wojcik told the court's seven justices. "Death, taxes and disputes in the courts about those taxes."

County officials contend because some county residents pay the tax, it can only be regulated by County Council, not a voter referendum. Business owners and citizens opposed to the tax say that because out-of-county visitors also pay, it cannot be considered exclusively a "tax on residents," and it should go on the ballot.

The tax originally took effect in January 2008 as a 10-percent levy on poured drinks in bars and restaurants. The revenue was set aside for mass transit.

Opponents gathered voter signatures last year for a referendum to cut the tax to 0.5 percent. County Council responded with its own referendum that would give voters the choice of keeping the drink tax or paying higher property taxes.

Both questions were kept off the November general election ballot by lower courts, prompting Wednesday's appeals.