Councilors ask staff to research amusement/admissions tax for 2026 budget

Members of the City of Chester Budget & Finance Committee on Oct. 20 asked staff to research an amusement or admissions tax to consider for the 2026 budget.

A committee member noted a draft amusement tax had been proposed in 2016 and asked for a clear explanation for the public. The speaker identified as Chief (city staff) told the committee, “we could certainly look at an amusement tax. I know that the city in 2016, there was a draft ordinance that I had seen,” and said staff had provided sample ordinances from other third‑class cities for committee review.

The chief described common structures for such taxes: some municipalities levy a percentage charge on ticket sales; others impose a flat per‑ticket admissions fee. He said exemptions can be written into local ordinances — for example, a minimum ticket price under which no tax applies or carve-outs for nonprofit or charitable events — but recommended checking with legal counsel before drafting exemptions. The chief said the cited enabling authority for such a tax is an “Act 5 11 Act,” and that counsel should review exemption language to avoid violating that statute as staff draft any ordinance.

Staff told the committee they could prepare enabling legislation and estimates of potential revenue if the council directs them to include the item in the 2026 budget drafting process. Trautman and other staff said they will meet with council members in a working session late October or early November to review options before staff returns a draft ordinance and revenue estimate at the council’s second meeting in November.