Finally, working men and women have gained a tax victory.

One day before it was to go into effect, Scranton's commuter tax was struck down by Philadelphia Judge John L. Braxton.On Tuesday, Braxton filed his opinion and order in the controversial case that had commuters opposing city officials' plan to prop up the city's struggling municipal pension funds.Scranton city officials wanted to impose a 0.75 percent wage tax on those who work in the city, but live elsewhere. The new tax would have raised and estimated $5.1 million in the first year of collection.According to the Wilkes-Barre Times Leader, opponents raised three issues with Scranton's new tax:• Did not advertise passage of the tax in accordance with the law;• Did not have the correct foundational tax structure in place before enacting the commuter tax;• Was targeting commuters with the tax and leaving Scranton residents unscathed.It's the third point which caused Judge Braxton to invalidate the proposal."It is clear to this Court that there is no authority for the City to impose an earned income tax … exclusively to nonresidents," Braxton wrote in his opinion.Scranton had grounded the tax on a state law the Municipal Pension Funding Standard and Recovery Act (Act 205).Under Act 205, distressed cities may impose a tax just enough to replenish reserves. Then, when the pension fund is no longer considered "severely distressed," the tax must be extinguished.Scranton City Council President Bob McGoff argued the tax was "a legitimate means of raising revenue.""Certainly people who utilize the infrastructure of the city of Scranton should be somewhat for part of … maintaining that infrastructure," McGoff said.Had Scranton been successful in retaining the commuter tax, it's a certainty other municipalities also financially strapped would have been copycats. Maybe even school districts would have tried to take money from commuters who don't live in the district to supplement expensive building projects.Perhaps Scranton was looking at Philadelphia and some other cities who have a city wage tax. Unlike the earned income tax, which goes to the residential municipality, the wage tax goes to the city and is imposed on anyone working in that city residents and commuters.The commuter tax is unfair in another way. Only cities hosting a lot of jobs would capitalize. Of course, these cities already have tax benefits such as real estate and occupation taxes, that small communities without industry and robust commerce don't have.The commuter tax is taxation without any representation. It singles out only out-of-towners who have no voice in electing the people passing the measure.The commuter tax was wrong and hopefully Scranton doesn't waste money appealing the decision. It's obvious enough bad financial decisions have occurred in that city.By RON GOWERrgower@tnonline.com