Chester officials say amusement tax research underway; parking tax enforcement active at stadium events

City officials discussed the possibility of an amusement (admissions) tax for inclusion in the 2026 budget during the Oct. 20 Budget & Finance Committee meeting.

Chair (Speaker 1) referenced a draft amusement tax proposed in 2016 and asked staff and the chief to research how such a tax might be structured and how it could affect the community. Chief (Speaker 7) told the committee he had reviewed ordinances from other third-class cities and could provide draft language, noting municipalities vary in approach — some impose a flat per-ticket fee while others use a percentage of ticket price.

Council members asked whether entities that typically do not pay taxes — for example universities or school events — would be exempt. Chief (Speaker 7) said exemptions depend on ordinance design (for example, a minimum ticket price or specific nonprofit carve-outs) and advised consultation with legal counsel; the chief noted the council has authority under what the transcript cites as 'Act 5 11.'

Officials also clarified parking tax administration at ticketed events. Chief (Speaker 7) said the city has a parking tax ordinance that applies a 15% rate to ticketed parking and that Ecollect is the administrator charged with collection and enforcement; he said Ecollect remits collections directly to the City of Chester general fund. On enforcement, the chief described Ecollect's audit authority and use of tools such as aerial lot counts to estimate parking receipts and pursue unpaid taxes.

Staff said if council directs it, they will prepare draft enabling legislation for council consideration as part of the 2026 budget process.