Kennywood Park holds a warm place in the hearts of Pittsburghers. That doesn't mean it should not pay an amusement tax.

A bill approved by the Senate Finance Committee, however, would bar municipalities from levying such a tax on 18 amusement and water parks in Pennsylvania. The legislation by Sen. Bob Regola, a Republican from Hempfield, would shield attractions like Kennywood, Sandcastle, Idlewild Park and Hersheypark from paying an amusement tax that would support public services, even though they are popular destinations that draw thousands of visitors each year from miles around.

Amusement parks are a major hub of activity. They depend on good roads and smoothly running traffic. They require the ready availability of police and fire protection from host municipalities. While the parks provide jobs and economic spin-offs to a borough or township, it's only reasonable that they also support the community through an amusement tax.

In Kennywood's case, West Mifflin Borough collects a 5 percent amusement tax from the park, somewhere between $800,000 and $1 million a year. The tax is built into the price of a ticket ($32 this year), so park patrons bear the freight.

Sen. Regola, who is seeking re-election this year, said that added cost makes it harder for parks to stay in business. He cited the shutdown of Conneaut Lake Park in the northwest corner of the state as proof that such amusements are struggling and in need of relief.

That's just not so. Conneaut has suffered from an assortment of ills for a dozen years. Spotty ownership. Antiquated attractions. Mounting debt. Challenging location. Its fate would not have been changed by simple relief from an amusement tax.

At the same time, Splash Lagoon, a $17 million indoor water park, opened in Erie County five years ago. It's a successful enterprise off Interstate 90, and it's not surprising that Kennywood is contemplating a similar indoor park.

If this bill were enacted, other attractions that help pay for public services -- the Steelers, the Pirates, the Penguins, to name only three -- would inevitably argue for a similar tax break. By then, Sen. Regola's idea would not be amusing.