THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY STABACK, KAVULICH, MURPHY AND K. SMITH, JUNE 28, 2011

REFERRED TO COMMITTEE ON TOURISM AND RECREATIONAL DEVELOPMENT, JUNE 28, 2011  

AN ACT

Amending the act of August 9, 1955 (P.L.323, No.130), entitled,

as amended, "An act relating to counties of the first, third,

fourth, fifth, sixth, seventh and eighth classes; amending,

revising, consolidating and changing the laws relating

thereto; relating to imposition of excise taxes by counties,

including authorizing imposition of an excise tax on the

rental of motor vehicles by counties of the first class; and

providing for regional renaissance initiatives," in fiscal

affairs, further providing for authorization of hotel tax.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 1770.4(a), (c), (d) and the definition of

"Tourist Promotion Agency (TPA)" in subsection (f) of the act of

August 9, 1955 (P.L.323, No.130), known as The County Code,

added June 18, 1997 (P.L.179, No.18), are amended to read:

Section 1770.4.  Authorization of Hotel Tax.--(a)  The county

commissioners of any county of the third class having a second

class A city located therein may impose a hotel tax not to

exceed [four] seven per centum of the consideration received by

each operator of a hotel within the county from each transaction

of renting a room or rooms to transients. The tax shall be

collected by the operator from the patron of the room or rooms

and paid over to the county as herein provided.

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(c)  The [county commissioners of each county shall designate

the entity or agency responsible to collect and to enforce the

collection of the tax on their behalf. All revenues received

from the tax shall be deposited into a special fund which is to

be established by the county's legally sanctioned and duly

designated Tourist Promotion Agency (TPA)] treasurer of each

county that imposes the tax authorized under this section shall

collect the tax and deposit the revenues received from the tax

in a special fund established for that purpose. The disposition

of the revenues from the [TPA hotel tax] special fund shall be

as follows: a minimum of [twenty] forty per centum of all

revenues received per annum shall be [used by] distributed to 

the TPA, which shall use them for the appropriate and reasonable

operational, marketing and promotional expenses of the TPA.

Other tax revenues received and amounting to not more than

[eighty] sixty per centum of total annual revenues shall be

[used] distributed to the county, which shall use them for

reasonable expenses associated with collection and enforcement

of the tax; for county-owned tourist and recreational

facilities, sports facilities or visitor centers; [or] for other

tourism-related activities as determined by the county

commissioners; or for other expenditures, debts or liabilities

related to tourism or recreational facilities incurred by

municipal authorities as determined by the county commissioners.

[(d)  The treasurer of each county electing to impose the tax

authorized under this section shall collect the tax and deposit

the revenues received from the tax in a special fund established

for that purpose. The revenues from the special fund shall be

used for county-owned tourist and recreational facilities,

sports facilities, visitors center or use of any county-

municipal authority as determined by the county commissioners.]

* * *

(f)  As used in this section, the following words and phrases

shall have the meanings given to them in this subsection:

* * *

"Tourist Promotion Agency (TPA)."  An organization, agency or

corporation designated to be such by the board of commissioners

of the county in which the tax is imposed. The TPA shall be duly

established, designated and recognized as the county's TPA in

accordance with and pursuant to the act of [April 28, 1961

(P.L.111, No.50), known as the "Tourist Promotion Law."] July 4,

2008 (P.L.621, No.50), known as the "Tourism Promotion Act."

* * *

Section 2. This act shall take effect in 60 days.