HARRISBURG -- State Sen. Bob Regola is pushing for a tax change that would make amusement parks and water parks happy but likely would upset the municipalities where they are located.

Mr. Regola, R-Hempfield, is sponsoring Senate Bill 1012, which would exempt the 18 such parks in the state from paying a local amusement tax levied by their municipalities. The Senate Finance Committee approved the measure yesterday

In southwestern Pennsylvania, municipalities that would be affected by such a tax change include West Mifflin, where Kennywood Park is located; West Homestead, with Sandcastle Waterpark; and Ligonier Township, where Idlewild Park is located.

Mr. Regola, who is seeking re-election this year, called his bill "important for these important tourist attractions and recreational facilities."

He noted that Conneaut Lake Park in northwest Pennsylvania was shut down last season and said many of the remaining amusement parks "are facing hardship and need relief now."

He said amusement parks pay a host of other taxes, such as property taxes, water and sewage fees, mechanical device taxes on their arcade machines, occupational taxes and sales taxes in some counties.

Mr. Regola claimed that some towns "are taking advantage of the amusement tax by over-taxing [amusement] parks rather than spreading the tax evenly to all events in the municipality. This is unfair and needs to be addressed."

Kennywood has fought with West Mifflin in recent years over the borough's right to collect a 5 percent tax. Borough Manager Howard Bednar said losing the tax revenue would have a huge impact on West Mifflin's budget.

If the state is taking action on the amusement tax, other tax reforms ought to be considered, too, Mr. Bednar said. As an example, he said, Kennywood pays real estate taxes as if it were a $10 million property because of other tax exemptions.

"You want to eliminate the amusement tax? Fine, then put them on the same footing as everyone else," he said. "Have their property taxed at its market value. Kennywood would never sell for only $10 million."

But by letting amusement parks avoid the amusement tax, Mr. Regola said, "parks will be able to keep ticket prices reasonable and the parks will remain viable."

Andy Quinn, a Kennywood official, praised the senator for "correcting this unfairly levied and applied tax."

The bill has a way to go, however. It still must face the whole Senate and then the House, and affected municipalities are expected to mount a counterattack.

Sen. Jim Ferlo, D-Highland Park, said he fears "a slippery slope" if amusement taxes for amusement parks and water parks are eliminated. He added that sports teams or other entertainment groups in Pittsburgh might try to avoid paying amusement taxes also if Kennywood can beat them, and that could affect the city's budget.