Philadelphia Mayor Jim Kenney toured the Happy Hollow Rec Center in Germantown.
The center is among the possible sites for upgrades, which would be paid for by revenue from the city's new beverage tax.
The beverage tax is projected to bring in 410 million dollars over the next five years.
Pepsi is laying off up to 100 workers in response to the tax, and some businesses say the tax is hurting their bottom line.