Between Tokyo Disney Resort and local commuters, Urayasu, at first glance, would seem to be swimming in tax revenue. The city ranked seventh in the nation by its financial strength index for fiscal 2022. [...] Urayasu has one of the largest discrepancies in the prefecture between its actual spending and the government estimate used to calculate the financial strength index, meaning that the index overstates its financial health. There are also concerns that an ageing population will eventually erode Urayasu's tax revenue while increasing its social security costs. Although the share of the city's population aged 65 and older is now relatively small at around 20%, it is growing fairly fast and stands at close to 30% in such areas as Nakamachi. The city is dealing with deteriorating infrastructure as well. The authorities have opted to introduce the lodging tax to ensure that the community can address these challenges and recent and potential future Tokyo Disney expansions.