People against the plan are trying to put the brakes on the idea.
For more than five hours, a panel of three judges heard testimony from both supporters and opponents.
There are more than 22,000 commuters that would be affected by the additional one percent proposed tax. It would apply to people who work in Scranton but live outside the city.
City officials called four witnesses to the stand before resting their case. Opponents of the commuter tax called two witnesses Tuesday and they say they have at least two more witnesses to call when the hearing resumes Wednesday morning.
"It would be a big burden not only for myself but everybody that works here and lives in surrounding cities," challenge Larrisa Pawelski of Throop said.
City leaders say the commuter tax would bring in roughly $2.5 million next year, money that Scranton needs in order to balance its budget.
"It's very important because I don't believe the city can balance its budget without it," city solicitor Paul Kelly said.
The judges that heard testimony spent the day asking direct, sharp questions.
Without even mentioning the commuter tax at points, they questioned whether budget figures were realistic, especially in terms of non-profits donating to the city.
City residents say they have the same questions about the budget.
"I think it was built on smoke and mirrors, hopes and prayers and sometimes hopes and prayers are not enough," city resident and taxpayer Bill Jackowitz said.
City leaders say they've raised property taxes 12-percent in the proposed budget as well as establishing other fees and taxes.
Supporters of the commuter tax say it is the only way to raise the money needed.
"They're using services each day coming into Scranton," Doug Miller of Scranton said. "The police department, the fire department, the streets, they're plowed for them in the winter."
During the course of testimony, the judges questioned why the garbage fees in Scranton haven't been raised in ten years.
Opponents also wanted to know why the city did not raise the wage tax on residents by two-tenths of a percent. They say that would bring in the same $2.5 million that would be instituted by a commuter tax.
"I see this as something that's not an option for Scranton resident," city councilman Frank Joyce said. "They can't tackle such a huge tax burden. It will only drive residents away to outlying communities."
Testimony is expected to resume at 9:30 AM Wednesday morning.
It is unknown whether the panel of judges will immediately make a ruling on the proposed commuter tax at the end of testimony or issue an opinion at a later date.