How much can the government tax amusement? According to the Pennsylvania Commonwealth Court: As much as it wants to. Well, perhaps not quite that extreme. But the Court ruled that a municipality may tax an amusement park more than 5% under 53 Pa.C.S. § 8402(c)(2) as long as the tax rate is equal to or less than the amount it taxed amusement parks before December 31, 1997.