As politicians in Pittsburgh debate the legality of a 1 percent tax on tuition for colleges in Pittsburgh, members of the State College Borough Council will be watching closely.

"It is something that certainly has our attention," said Borough Council President Elizabeth Goreham. "The 1 percent tax looks mighty inviting."

Pittsburgh's tuition tax was proposed by 29-year-old Mayor Luke Ravenstahl as a solution for a $15 million gap in the city budget.

Opponents of the tax in Pittsburgh argue a specific people group should not be singled out for taxation. Proponents say the tax is allowable because higher education is a "privilege" which the city is allowed to tax.

Goreham, the mayor-elect, said State College is in a tough position because of the cost of services it must provide to students who do not pay many of the borough's taxes.

"Although we welcome visitors ... we need to cover those expenses," Goreham said.

According to current Penn State tuition rates, a 1 percent tax would result in more than $60 per semester for upperclassman residents of Pennsylvania and more than $92 for out-of-state upperclassmen.

Borough council member Ron Filippelli agreed that the tax is appealing.

"I think it would be attractive and something we would consider if it turns out that we have the authority to levy such a tax," Filippelli said.

The borough's two major sources of revenue are income taxes and property taxes, Filippelli said. These taxes don't bring in as much money as they do in other cities because 74 percent of residents are students who pay little or no income tax, he said.

Goreham had a response for students who argue that they should not be taxed because the borough would not exist as it is without them.

"It's like your mother and father saying, 'Yes, you would not exist without us, so why should we give you any money?' " Goreham said.

Penn State spokeswoman Annemarie Mountz said she does not want to speculate much on Penn State's reaction to such a tax in State College. That said, she's definitely not a fan.

"I don't see us supporting something like that," Mountz said.

The outcome of the tax in Pittsburgh could determine what happens at Penn State, officials said. But even if the controversial tax is allowed in Pittsburgh, that does not necessarily give it the green light in State College, Filippelli said.

Goreham thinks the need for a tuition tax is an indication of the need to reform Pennsylvania's tax structure.

"In this economic time, things have become more sharply exposed to the problems of our state tax system," she said. "Unless the legislature is able to provide us ways for recouping our expenses ... we are increasingly desperate."