Committee backs bill to exempt recreational campgrounds from local amusement taxes

HARRISBURG — The House Tourism, Recreation and Economic Development Committee voted to report House Bill 1424, which clarifies that privately owned recreational campgrounds are exempt from locally enacted amusement and admission taxes.

Committee staff summarized the measure as one that "exempts privately owned campgrounds from local amusement and admission taxes." Rep. Zimmerman, appearing as a co-prime sponsor, told the committee the bill amends Act 511 to make clear the original intent of the amusement tax law was aimed at amusement parks, not campgrounds. "14 24 is really a very straightforward bill. It amends Act 5 11 to clarify that recreational campgrounds in Pennsylvania are exempt from locally enacted amusement taxes," Zimmerman said.

Proponents argued some municipalities have adopted ordinances requiring campgrounds to collect and pass along taxes to campers, increasing the cost of an otherwise affordable vacation option. "The imposition of this amusement tax is resulting in significantly increasing cost to consumers up to 10% of the admission, for overnight accommodations making the option unaffordable for many," Zimmerman said. The sponsor and supporters said the bill is supported by the Pennsylvania Campground Owners Association and the Pennsylvania Restaurant and Lodging Association.

Rep. Brennan, a co‑prime, said the bill supports outdoor recreation and tourism and could help preserve an affordable recreation option for families. "Camping is and always has, been an affordable vacation option for families," Brennan said.

With no further debate the committee called the roll; no negative votes were recorded and the bill was reported as committed. No amendments were adopted at the committee hearing.