In the infinite wisdom of our lawmakers and with the acquiescence of our governors, Pennsylvania has come up with a dizzying array of taxes that can inflate the price of everything from a few cents on a railroad ticket to see fall foliage in Jim Thorpe to thousands of dollars when you sell your home and transfer property.

A generation ago, when a group of legislators came up with the bright idea to tax just about everything in our lives, we were left with this hodgepodge of taxes to try to give municipalities and school districts additional revenue.

The original legislation was accurately called the “tax anything” law because it put levies on incomes, property transfers, occupations, amusements, first responder services, utility bills, gross receipts of businesses, etc.

On top of that, there are the broad-based state taxes — a 3.07% income tax and a 6% sales tax.

The Tax Foundation calculated that Pennsylvania ranks 11th in the nation because its residents pay $1,323 for every man, woman and child for state and local taxes.

Pennsylvanians’ tax burden is put at 15th in the nation with 10.2% of people’s income going to state and local taxes, the Foundation reported. This does not include federal taxes.

Tax Freedom Day in Pennsylvania is April 16, which means that, on average, we spend the first 106 days of the year working for the federal, state and local governments before we have a penny to call our own. Does anyone else see the irony of this date falling at just about the same time that federal incomes taxes are due?

Then, there is the dreaded and hated local property tax collected by school districts, counties and municipalities. Almost annually, there are legislators who want to scrap the system for something they consider fairer.

This year is no exception. As I write this, various proposals of change are being debated by a select bipartisan committee of legislators led by state Sen. Dave Argall, R-Schuylkill, and supported by state Senate co-sponsors John Yudichak, D-Carbon; Lisa Boscola, D-Northampton and Lehigh; and Pat Browne, R-Lehigh.

Many residents are unaware that they pay some of these taxes. The amusement tax, for example, is built into the price of admission. The amusement owner is responsible for collecting it and remitting it to the municipality and school district that share the proceeds.

Some municipalities in the five-county Times News region make big bucks on the amusement tax. South Whitehall Township and the Parkland School District in Lehigh County rake in more than $1 million from Dorney Park.

In Monroe County, Pocono Raceway pays an amusement tax. Other tourist areas such as Gettysburg also charge the tax.

The issue came to light with Jim Thorpe pressing the Reading Blue Mountain and Northern Railroad to pay the 5% tax now, and to pay the last three years of taxes. Jim Thorpe Area School Board is also suing for its 2.5%.

Because Andy Muller Jr., president and CEO of Reading Blue Mountain and Northern Railroad, has refused to pay the tax, the borough and school district through their tax-collection agency Berkheimer Associates are suing for three years of back taxes and penalties adding up to close to $100,000.

Muller not only refuses to pay, but he terminated the scenic railway trips and the upcoming Santa Express trips. He has already moved the Santa Express rides to other locations.

Muller insists that his company is in the freight-hauling business and provides the train rides as a kind of community service. He claims this is not an amusement.

I don’t know about this logic, but the larger question is: Does the borough really want to jeopardize such a gem? Is there no room to compromise? Maybe. A meeting has been brokered by state Rep. Doyle Heffley, R-Carbon, to try to reach a settlement.

Jim Thorpe lays out considerable funds for police protection and other services during busy weekends and claims to get little in return. Officials see the amusement tax as one way to mitigate some of these expenses.

The borough’s businesses do benefit greatly by the crowds lured by the train rides, and this indirectly leads to additional tax revenues for the borough and school district and ultimately improves property values, also leading to higher taxation.

For the sake of the many adults and children who cherish the railroad rides each year and for those businesses which benefit, I urge Muller and borough officials to reach an accommodation with which both can live and let the trains run again.

By Bruce Frassinelli | tneditor@tnonline.com