THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY YAW, TARTAGLIONE, FONTANA, GORDNER, PILEGGI, SOLOBAY, WAUGH, M. WHITE, BAKER, WOZNIAK AND EARLL, JANUARY 27, 2011

REFERRED TO FINANCE, JANUARY 27, 2011  

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," further providing for definitions relating to the

hotel occupancy tax; and making certain related repeals.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 209(a) of the act of March 4, 1971

(P.L.6, No.2), known as the Tax Reform Code of 1971, amended May

2, 1974 (P.L.269, No.75), is amended to read:

Section 209.  Definitions.--(a)  For the purposes of this

part V only and for the purposes of any hotel and occupancy tax

levied and enacted by a political subdivision of the

Commonwealth, the following words, terms and phrases shall have

the meaning ascribed to them in this subsection, except where

the context clearly indicates a different meaning:

(1)  "Hotel." [A building or buildings in which the public

may, for a consideration, obtain sleeping accommodations. The

term "hotel" shall not include any charitable, educational or

religious institution summer camp for children, hospital or

nursing home.] As follows:

(i)  Any hotel, motel, bed and breakfast, homestead, inn,

guesthouse or other structure which holds itself out by any

means, including advertising, license, registration with any

innkeeper's group, convention listing association, travel

publication or similar association or with any government

agency, as being available to provide overnight lodging or use

of facility space for consideration to individuals seeking

temporary accommodation.

(ii)  Any place which advertises to the public at large or

any segment of the public that it will provide beds, sanitary

facilities or other space for a temporary period to members of

the public at large.

(iii)  Any place recognized as a hostelry.

(iv)  The term shall not include any charitable, educational

or religious institution summer camp for children, hospital or

nursing home, a college or university student residence hall or

any private campground, or any cabins, public campgrounds or

other facilities located on State land, or a portion of a

facility which is devoted to individuals who have established a

domicile.

(2)  "Occupant." A person (other than a "permanent resident,"

as defined herein,) who, for a consideration, uses, possesses or

has a right to use or possess any room or rooms in a hotel under

any lease, concession, permit, right of access, license or

agreement.

(3)  "Occupancy." The use or possession or the right to the

use or possession by any person (other than a "permanent

resident,") of any room or rooms in a hotel for any purpose or

the right to the use or possession of the furnishings or to the

services and accommodations accompanying the use and possession

of the room or rooms.

(4)  "Operator." Any person operating a hotel.

(5)  "Permanent resident." Any occupant who has occupied or

has the right to occupancy of any room or rooms in a hotel [for

at least thirty consecutive days] as a domicile.

(6)  "Rent." The consideration received for occupancy valued

in money, whether received in money or otherwise, including all

receipts, cash, credits and property or services of any kind or

nature, and also any amount for which the occupant is liable for

the occupancy without any deduction therefrom whatsoever. The

term "rent" shall not include a gratuity.

(7)  "Temporary." Without intent to establish a domicile.

(8)  "Temporary resident." Any occupant who has occupied or

has the right to occupancy of any room or rooms in a hotel

without intention as a domicile.

(9)  "Bed and breakfast" or "homestead." A public

accommodation consisting of a private residence, which contains

ten or fewer bedrooms, used for providing overnight

accommodations to the public and in which breakfast is the only

meal served and is included in the charge for the room.

(10)  "Domicile." The voluntarily fixed place of habitation

of a person, not for a special or limited purpose, but with the

present intention of making a permanent home, until some event

occurs to induce the person to adopt some other permanent home.

* * *

Section 2.  Repeals are as follows:

(1)  The General Assembly declares that the repeals under

paragraph (2) are necessary to effectuate the amendment of

section 209(a) of the act.

(2)  The following acts and parts of acts are repealed

insofar as they are inconsistent with the amendment of

section 209(a) of the act:

(i)  Sections 1770.2, 1770.4, 1770.5, 1770.6, 1770.7

and 1770.8 of the act of August 9, 1955 (P.L.323,

No.130), known as The County Code.

(ii)  53 Pa.C.S. § 8721.

(iii)  64 Pa.C.S. § 6025.

Section 3.  This act shall take effect in 60 days.