General Manager Greg Scheid told the Middletown Journal that he sent Mason Mayor Tom Grossmann a letter several weeks ago pledging to "legally detach and go back to Deerfield Township," if the tax is imposed.

Mason's Finance Committee is considering between a 1 percent to 3 percent admissions tax on tourist attractions such as Kings Island and The Beach Waterpark.

Kings Island paid $130,232 in 2007 property taxes.

A de-annexing would not be easy, however. The city would have to approve any such move, according to Ohio law.

For more information visit Business Courier of Cincinnati.