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House Co-Sponsorship Memoranda
House of Representatives
Session of 2015 - 2016
Regular Session
MEMORANDUM
| Posted: | January 12, 2015 03:53 PM |
|---|---|
| From: | Representative Jim Christiana |
| To: | All House members |
| Subject: | Repeal of the Amusement Tax on Golf Courses |
| In the near future, I will be introducing legislation to repeal the amusement tax that is levied on privately owned public golf courses located throughout the Commonwealth. This bill was formerly HB 2217. Local golf courses are often small businesses that are family owned and operated and provide much needed open space in urban and suburban areas of our state. The Local Tax Enabling Act currently allows municipalities to levy up to a ten percent tax on forty percent of the greens fees a course collects. Depending on their location, these privately owned public golf courses can be charged a local amusement tax. In contrast, municipality owned courses are not subject to the amusement tax. The amusement tax on privately owned public golf courses has created an unleveled playing field where the private sector is competing against government for revenue in the same industry. Much like bowling and fitness facilities which are exempt from the amusement tax, golf is an activity where the patron is an active participant in the sport. The small businesses that operate golf courses should not be subject to an amusement tax for providing a site where the men, women and adolescents of our state participate in the sport of golf. Please join me in co-sponsoring this legislation. If you have any questions please do not hesitate to contact my office at 717-260-6144. |