An amusement tax ordinance will be on the books in Lower Towamensing Township by the start of the new year.

On a unanimous measure, the township’s board of supervisors agreed on Tuesday to advertise an amusement tax ordinance.

Before the vote, township solicitor Jim Nanovic briefly weighed in on the discussion.

“From what we’ve seen from (tax collection firm) Berkheimer, we do not see a cash cow,” Nanovic said.

Supervisor Michael Takerer said his concern was putting a tax on anybody, noting that it wouldn’t just be Blue Mountain Resort, but also the golf course and others.

“I just know it’s going to affect them as well,” Takerer said. “I’d rather not enforce something that’s going to do that.”

However, Supervisor Ian Farrell noted that the burden has been put on the township and the taxpayers are already paying the price.

Board Chairman Jay Mullikin said he would lean toward going forward with an amusement tax ordinance.

Nanovic said the rate is typically 5%.

Resident Connie Banko added, “Our township is getting burdened by the people that are going there.”

Nanovic said the amusement tax ordinance would go into effect Jan. 1, 2027.

Later in the meeting, Blue Mountain Resort General Manager Jim Dailey said he was there to pledge Blue Mountain Resort’s devotion to the community, and asked the township to come up with a list of three projects they’d like them to consider.

“I’d like to see what you could use,” Dailey said.

Connie Banko said the township can use any additional revenue.

The board’s decision comes after it continued to hear from residents pushing for an amusement tax on Blue Mountain Resort.

Tax collector Maxine Scherer came to the meeting last month to say that Blue Mountain Resort is currently paying a small amount of taxes for the land on the bottom of the mountain, but they are not paying any taxes on any structures or buildings on these properties.

On one parcel, Scherer said the land assessment is $37,800, for which Blue Mountain Resort is paying $30 in county debt service tax, $631 in real estate tax, $95 in borough tax, and $2,492 in school district tax, for a total of $3,248.

The other parcel is assessed at $55,550, for which Blue Mountain Resort is paying $44 in county debt service tax, $928 in real estate tax, $139 in borough tax, and $3,662 in school district tax, for a total of $4,773.

Scherer said those parcels haven’t been assessed in roughly 25 years.

She said the parcel in which Blue Mountain Resort is paying building assessment and taxes is assessed at $223,150, and the building amount is $2,409,715, for a total of $2,632,865.

Blue Mountain Resort LLC pays $2,109 in the county debt service tax, $43,969 in real estate tax, $6,582 in borough tax, and $173,545 in school district tax, for a total of $226,203. The parcel was last assessed in 2022, when Blue Mountain Resort requested the removal of a shed.

Scherer noted that all three parcels are scheduled to be reassessed.

Contacted after that meeting, retired Blue Mountain Resort chief executive officer and minority owner Barb Green said, “The county assessors have been at the resort within the last three years.”

Green added, “The resort is paying taxes based upon the latest county review on building (square feet) and land (acres) per the county assessment.”

She added that the resort recently donated $5,000 to the Aquashicola Volunteer Fire Company for firefighter gear and said it often fulfills requests for local support.

Green also noted that the corporation does not pay an amusement tax anywhere else. Rich Banko countered that both the Aquashicola Fire Company and Palmerton Area School District could benefit from additional funding.

Aquashicola Fire Company member Brent Green cited past donations of labor and supplies from the resort.