Why should Pennsylvania repeal the amusement tax?

Most locals are aware that Kennywood and the Borough of West Mifflin are in litigation regarding the borough's collection of amusement tax. However, that is not the issue here. My goal is to clarify the subject of a Post-Gazette editorial regarding Senate Bill 1012 to eliminate the amusement tax at parks in Pennsylvania ("Keep the Tax: Amusement Parks Should Support Public Services," Feb. 20).

The editorial stated that repealing the tax would shield attractions from paying amusement tax to support public services. Quite frankly, guests to amusement and water parks generate little to no additional burden for a local municipality.

Consider Kennywood as an example of how parks provide what are usually "public" services. Kennywood's Public Safety Department employs three full-time and approximately 200 seasonal employees. When necessary, the park hires West Mifflin and Allegheny County off-duty officers to augment its own force, for about $50 per officer per hour.

Kennywood contracts with UPMC for an "Advanced Life-Saving Station" and PRISM for ambulance service. We pay for all garbage collection, water, sewage and waste-water treatment. We make annual donations to the Duquesne and West Mifflin-Homeville fire departments. Property tax should cover any extraordinary services.

The Post-Gazette is absolutely correct in asserting that parks depend on good roads. However, few local roadways accommodate park visitors who typically arrive via a county or state-maintained road. Because a viable infrastructure to provide access to a park is vital, Kennywood strongly supports completion of the Mon-Fayette Expressway. Today 95 percent of the travel to Kennywood is via two roads: Braddock Avenue and Route 837. West Mifflin maintains neither.

So why should park visitors be required to pay a tax that subsidizes the community to a greater extent than any other business in that community? Residents driving to see a movie or visit a shopping location do not expect to pay an extra tax to support school systems and municipalities beyond their own community.

Regarding the editorial's reference to Conneaut Lake Park, we agree it is simplistic to assert that only one factor caused its closure. Still, much of Conneaut's mounting debt was amusement tax debt.

In contrast to Conneaut Lake Park, the PG referred to the success of Splash Lagoon in Erie. The PG did not mention that Splash Lagoon does not pay an amusement tax to its local municipality.

Finally the editorial alluded to the slippery slope of repeal, referring specifically to the Pirates and Steelers. However, their facilities were built with the help of public funds and the tax is part of the financing package to fund those projects. No public funds were or are used to finance Kennywood, Sandcastle or Idlewild.

Today the city of Pittsburgh provides a tax exemption for theater patrons in the Cultural District. In fact, since the tax was authorized, it has been amended many times. There is now a reduced tax for golfing and no tax for skiing, movies or bowling. In 1997 the municipality's share was capped at 5 percent and school districts' at the aggregate amount for 1997. These actions indicate that many lawmakers agree the amusement tax is no longer an equitable way to fund local government.

Kennywood Entertainment did not fight the tax for years, simply passing it along in the form of higher prices. It has become increasingly difficult -- if not impossible -- to do so and remain competitive. The tax in question is not evenly levied: not all Pennsylvania parks pay it. The parks required to pay are at a distinct disadvantage -- both within the state and in competition with neighboring states.

Kennywood is committed to this region and desires to pay its fair share. However, given today's challenging economic and marketing conditions, we can no longer keep silent about such an uneven playing field. Equity within the tax system helps offer every entertainment venue an equal shot at success. Ultimately the results of such a system will benefit all citizens of Pennsylvania.