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09/05/2024 08:20 AM
Pennsylvania State Senate
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?SPick=20230&chamber=S&cosponId=40849
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Senate of Pennsylvania
Session of 2023 - 2024 Regular Session

MEMORANDUM

Posted: May 26, 2023 09:37 AM
From: Senator Chris Gebhard
To: All Senate members
Subject: Local Tax Enabling Act Exemption for PA Campgrounds
 

In the near future, I plan to introduce legislation to protect over 200 privately-owned campground businesses in our state.  Recently, many campgrounds are facing newly enacted admissions taxes passed through their local taxing authority.   Like with most new taxes, a portion of the cost is passed along to the consumer.  Unfortunately, these news taxes are causing significantly increased costs for overnight recreational accommodations.  These higher prices are deterring families with tight budgets from exploring the state’s outdoors and investing in the state’s tourism industry and ultimately discouraging business from our local campground owners.
 
My legislation will amend the Local Tax Enabling Act by clarifying that admission sales to recreational campgrounds are exempt from locally enacted amusement or admissions taxes.  
 
While we all understand the need for local municipalities to identify alternative revenue sources to support budgets, our local mom-and-pop campgrounds cannot afford to take on the brunt of that expense.  This legislation will be a companion bill to recent legislation introduced by Representative David Zimmerman.
 
Please join me in co-sponsoring this legislation and support our local businesses and our state’s tourism industry