PRINTER'S NO. 4191
No. 2870 Session of 2000
INTRODUCED BY DeWEESE, BASTIAN, BELARDI, CAPPABIANCA, DEMPSEY,
HORSEY, LAUGHLIN, MICHLOVIC, SHANER, SOLOBAY, TIGUE,
TRAVAGLIO, WASHINGTON, WOJNAROSKI AND YOUNGBLOOD,
NOVEMBER 15, 2000
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, NOVEMBER 15, 2000
AN ACT
1 Amending the act of August 9, 1955 (P.L.323, No.130), entitled,
2 as amended, "An act relating to counties of the first, third,
3 fourth, fifth, sixth, seventh and eighth classes; amending,
4 revising, consolidating and changing the laws relating
5 thereto; relating to imposition of excise taxes by counties,
6 including authorizing imposition of an excise tax on the
7 rental of motor vehicles by counties of the first class; and
8 providing for regional renaissance initiatives," further
9 providing for excise taxes.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. Section 1770.2(f) of the act of August 9, 1955
13 (P.L.323, No.130), known as The County Code, amended or added
14 June 18, 1997 (P.L.179, No.18) and June 25, 1999 (P.L.182,
15 No.25), is amended to read:
16 Section 1770.2. Authorization of Excise Tax.--* * *
17 (f) As used in this section, the following words and phrases
18 shall have the meanings given to them in this subsection:
19 "Consideration." Receipts, fees, charges, rentals, leases,
20 cash, credits, property of any kind or nature, or other payment
1 received by operators in exchange for or in consideration of the
2 use or occupancy by a transient of a room or rooms in a hotel
3 for any temporary period.
4 "County." Any county which is [on the effective date of this
5 act] a county of the third class having a population under the
6 1990 Federal Decennial Census in excess of 337,000 residents,
7 but less than 341,000 residents[, or]; a county of the third
8 class having a population under the 1990 Federal Decennial
9 Census in excess of 374,000 residents, but less than 380,000
10 residents[, or]; a county of the third class having a population
11 under the 1990 Federal Decennial Census in excess of 415,000
12 residents, but less than 500,000 residents[, or]; a county of
13 the fourth class having a population under the 1990 Federal
14 Decennial Census in excess of 159,000 residents, but less than
15 175,000 residents[, or]; a county of the fifth class having a
16 population under the 1990 Federal Decennial Census in excess of
17 123,000 residents[, or]; a county of the fifth class having a
18 population under the 1990 Federal Decennial Census in excess of
19 117,000 residents, but less than 121,050 residents[,]; or a
20 county of the sixth class having a population under the 1990
21 Federal Decennial Census in excess of [87,000] 35,000 residents.
22 "Hotel." A hotel, motel, inn, guest house or other structure
23 which holds itself out by any means, including advertising,
24 license, registration with an innkeepers' group, convention
25 listing association, travel publication or similar association
26 or with a government agency, as being available to provide
27 overnight lodging or use of facility space for consideration to
28 persons seeking temporary accommodation; any place which
29 advertises to the public at large or any segment thereof that it
30 will provide beds, sanitary facilities or other space for a
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1 temporary period to members of the public at large; or any place
2 recognized as a hostelry. The term does not include any portion
3 of a facility that is devoted to persons who have an established
4 permanent residence or a college or university student residence
5 hall or any private campground, or any cabins, public
6 campgrounds or other facilities located on State land.
7 "Occupancy." The use or possession or the right to the use
8 or possession by any person other than a permanent resident of
9 any room in a hotel for any purpose or the right to the use or
10 possession of the furnishings or to the services accompanying
11 the use and possession of the room.
12 "Operator." An individual, partnership, nonprofit or profit-
13 making association or corporation or other person or group of
14 persons who maintain, operate, manage, own, have custody of or
15 otherwise possess the right to rent or lease overnight
16 accommodations in a hotel to the public for consideration.
17 "Patron." A person who pays the consideration for the
18 occupancy of a room or rooms in a hotel.
19 "Permanent resident." A person who has occupied or has the
20 right to occupancy of a room or rooms in a hotel as a patron or
21 otherwise for a period exceeding thirty consecutive days.
22 "Recognized tourist promotion agency." The nonprofit
23 corporation, organization, association or agency which is
24 engaged in planning and promoting programs designed to stimulate
25 and increase the volume of tourist, visitor and vacation
26 business within counties served by the agency as that term is
27 defined in the act of April 28, 1961 (P.L.111, No.50), known as
28 the "Tourist Promotion Law."
29 "Room." A space in a hotel set aside for use and occupancy
30 by patrons, or otherwise, for consideration, having at least one
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1 bed or other sleeping accommodation in a room or group of rooms.
2 "Transaction." The activity involving the obtaining by a
3 transient or patron of the use or occupancy of a hotel room from
4 which consideration is payable to the operator under an express
5 or an implied contract.
6 "Transient." An individual who obtains accommodation in a
7 hotel by means of registering at the facility for the temporary
8 occupancy of a room for the personal use of the individual by
9 paying a fee to the operator.
10 Section 2. This act shall take effect in 60 days.
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