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Committee advances bill to exempt recreational campgrounds from local amusement taxes
Summary
House Bill 1424 would amend Act 511 to clarify that recreational campgrounds are not subject to locally enacted amusement and admission taxes; proponents said local taxes have raised costs for overnight stays and that the bill would preserve affordable camping options.
The House Tourism, Economic and Recreational Development Committee voted to report House Bill 1424 as committed after hearing testimony that local amusement taxes have been applied to privately owned campgrounds, increasing costs for visitors.
"House Bill 1424 exempts privately owned campgrounds from local amusement and admission taxes," committee staff explained when introducing the bill. Representative Zimmerman, appearing as a co-prime sponsor, said the measure clarifies Act 511 so municipalities do not apply amusement taxes originally intended for amusement parks to overnight recreational campgrounds.
"Camping is and always has been an affordable vacation option for families and especially young families," Representative Zimmerman said. He told the committee that the imposition of local amusement taxes has increased consumer costs "up to 10% of the admission," making overnight stays less affordable for some families. He also said the bill is supported by the Pennsylvania Campground Owners Association and the Pennsylvania Restaurant and Lodging Association and asked members to vote in support.
Representative Bridal, a co-prime on the bill, echoed support and tied the measure to a larger effort to encourage outdoor recreation and protect regional access to natural resources. Committee leadership then called the roll; no negative votes were recorded and the committee reported the bill as committed.
Committee members asked clarifying questions during the discussion about whom the exemption covers; staff clarified that the exemption applies to guests attending campgrounds for recreational purposes rather than to local governments or campground owners directly.
