1Amending Title 53 (Municipalities Generally) of the Pennsylvania
2Consolidated Statutes, <-providing for appeal of decision by 
3school reform commission; further providing for initiative of
4electors seeking consolidation or merger with new home rule
5charter; providing for a hotel room rental tax in certain 
6third class counties; further providing for investment 
7authority funds; providing for authorization of a hotel tax 
8in certain counties of the fourth class, for second class 
9township hotel room rental tax and for local option cigarette 
10tax in school districts of the first class and for local 
11sales tax revenues in cities of the first class; and making 
12an editorial change.

13The General Assembly of the Commonwealth of Pennsylvania
14hereby enacts as follows:

<-15Section 1. Section 735.1(a), (c), (d)(3), (e)(3), (g)(1)
16and (l)(6) and (7) of Title 53 of the Pennsylvania Consolidated
17Statutes are amended and subsection (l) is amended by adding a
18paragraph to read:

<-19Section 1. Title 53 of the Pennsylvania Consolidated
20Statutes is amended by adding a section to read:

21§ 303. Appeal of decision by school reform commission.

22Notwithstanding the provisions of section 696(i) of the act
 

1of March 10, 1949 (P.L.30, No.14), known as the Public School 
2Code of 1949, or any other provision of law to the contrary, the
3following shall apply:

4(1) A charter school applicant may appeal a decision of
5a school reform commission to deny an application to
6establish a charter school in a school district of the first
7class to the charter school appeal board established under
8section 1721-A of the Public School Code of 1949.

9(2) Section 1717-A(a), (c), (d), (e), (f), (g), (h) and
10(i) of the Public School Code of 1949 shall apply to an
11application to establish a charter school in a school
12district of the first class.

13(3) A school reform commission shall be considered a
14board of school directors or a local board of school
15directors as such terms are used in section 1717-A of the
16Public School Code of 1949.

17Section 1.1. Section 735.1(a), (c), (d)(3), (e)(3), (g)(1)
18and (l)(6) and (7) of Title 53 are amended and subsection (l) is
19amended by adding a paragraph to read:

20§ 735.1. Initiative of electors seeking consolidation or merger
21with new home rule charter.

22(a) General rule.--In order for a commission and
23consolidation or merger proceedings to be initiated by petition
24of electors, petitions containing signatures of at least 5% of
25the number of electors voting for the office of Governor in the
26last gubernatorial general election in each municipality
27proposed to be consolidated or merged shall be filed with the
28county board of elections of the county in which the
29municipality, or the greater portion of its territory, is
30located. The petition shall set forth:

1(1) The name of the municipality from which the signers
2of the petition were obtained.

3(2) The names of the municipalities proposed to be
4consolidated or merged.

5(3) An estimated cost of the study commission.

6(4) The number of persons to compose the commission.

7(5) The petition question which shall read as follows:

8Shall a Government Study Commission of (seven, nine
9or eleven) members be elected to study the issue of
10consolidation or merger of (municipalities to be
11consolidated or merged); to provide a recommendation
12on consolidation or merger; to consider the
13advisability of the adoption of a new home rule
14charter; and to draft a new home rule charter, if
15recommended in the report of the commission?

16(6) The petition shall also include the following
17statement:

18Only municipalities voting in the affirmative on the
19question will be held responsible for the costs of
20the study commission.

21* * *

22[(c) Contents.--A petition shall set forth:

23(1) The name of the municipality from which the signers
24of the petition were obtained.

25(2) The names of the municipalities proposed to be
26consolidated or merged.

27(3) The number of persons to compose the commission.

28(4) The petition question which shall read as follows:

29Shall a Government Study Commission of (seven, nine
30or eleven) members be elected to study the issue of

1consolidation or merger of (municipalities to be
2consolidated or merged); to provide a recommendation
3on consolidation or merger; to consider the
4advisability of the adoption of a new home rule
5charter; and to draft a new home rule charter, if
6recommended in the report of the commission?]

7(d) Filing of petition and duty of election board.--

8* * *

9(3) At the next general, municipal or primary election
10occurring not less than the 13th Tuesday after the filing of
11the petition with the county board of elections, it shall
12cause the appropriate question and statement listed under 
13subsection (a)(5) and (6) to be submitted to the electors of
14each of the municipalities proposed to be consolidated or
15merged in the same manner as other questions are submitted
16under the act of June 3, 1937 (P.L.1333, No.320), known as
17the Pennsylvania Election Code.

18(e) Election of members of commission.--

19* * *

20(3) Each elector shall be instructed to vote on the
21question and, regardless of the manner of his vote on the
22question, to vote for the designated number of members of the
23commission who shall serve if the question is or has been
24determined in the affirmative by the majority of the whole of 
25those voting in all the municipalities impacted by the 
26consolidation or merger.

27* * *

28(g) Results of election.--

29(1) The result of the votes cast for and against the
30question as to the election of a commission and consolidation

1and merger proceedings shall be returned by the election
2officers, and a canvass of the election had, as is provided
3by law in the case of other public questions put to the
4electors. The votes cast for members of the commission shall
5be counted and the result returned by the county board of
6electors of the county in which the municipality, or the
7greater portion of its territory, is located, and a canvass
8of the election had, as is provided by law in the case of
9election of members of municipal councils or boards. If a 
10majority of the whole in the municipalities proposed to be 
11consolidated or merged vote in the affirmative on the 
12question, then the commission shall be formed to study the 
13issue of consolidation or merger and to make recommendations 
14as set forth in the question. The designated number of
15candidates receiving the greatest number of votes shall be
16elected and shall constitute the commission. If a majority of
17[those] the whole in the municipalities voting on the
18question vote against the election of the commission, none of
19the candidates shall be elected. If two or more candidates
20for the last seat shall be equal in number of votes, they
21shall draw lots to determine which one shall be elected.

22* * *

23(l) Compensation, personnel and commission budget.--

24* * *

25(6) No later than 15 days after the submission of a
26budget in accordance with paragraphs (4) or (5), a joint
27public hearing of the commission and the governing bodies of
28the municipalities shall be held. The governing bodies of the
29municipalities to be consolidated or merged may, by
30agreement, modify any budget submitted by the commission. A

1governing body of a municipality to be consolidated or merged
2may approve appropriations to the commission in conformity
3with its share of the modified budget as determined in
4accordance with paragraph (7) or (7.1). Any unreasonable
5modification of the budget may be subject to an action as
6provided in paragraph (8) in the court of common pleas of any
7county wherein a municipality to be consolidated or merged
8lies.

9(7) [The] If a majority in each of the municipalities to 
10be consolidated or merged vote in favor of establishing a 
11commission, the municipalities [to be consolidated or merged]
12may, by agreement, determine the share that each municipality
13shall appropriate to fund the estimated budget of the
14commission. If no agreement as to the respective amount that
15each municipality shall appropriate is reached, each
16municipality shall appropriate funds equal to its pro rata
17share of the total estimated budget of the commission based
18upon its share of population to the total population of the
19municipalities to be consolidated or merged.

20(7.1) When a commission is formed to study consolidation 
21or merger by a vote of the whole in the municipalities 
22considering the question, the municipalities that vote in the 
23affirmative shall be responsible for funding the budget of 
24the commission. Any municipalities that vote in the negative 
25on the question shall not be responsible for the budget costs 
26of the commission.

27* * *

28Section 2. Section 5611(d) of Title 53 is amended by adding
29a paragraph to read:

30§ 5611. Investment of authority funds.

1* * *

2(d) Types.--Authorized types of investments for authority
3funds shall be:

4* * *

5(7) Commercial paper rated in the highest rating
6category, without reference to a subcategory, by a rating
7agency. This paragraph shall only apply to an airport
8authority board in a county of the second class.

9* * *

10Section 3. The heading of section 8721 of Title 53 is
11amended to read:

12§ 8721. Hotel room rental in certain counties of the second 
13class and second class A.

14* * *

15Section 4. Title 53 is amended by adding sections to read:

16§ 8722. Hotel room rental tax in certain third class counties.

17(a) General rule.--A county may, by ordinance, impose a tax

18which shall be known as a hotel room rental tax on the

19consideration received by each operator of a hotel within the

20county from each transaction of renting a room or rooms to

21accommodate transients. The tax shall be collected by the

22operator from the patron of the room and paid over to the county

23where the hotel is located as provided under this section.

24(b) Rate.--The rate of the tax imposed under this section
25shall not exceed <-5%. 2%, in addition to the tax imposed under
26section 1770.2 of the act of August 9, 1955 (P.L.323, No.130),
27known as The County Code.

28(c) Collection.--The treasurer of each county electing to
29impose the tax authorized under this section shall collect the
30tax and deposit the revenues received from the tax in a special

1fund established for that purpose. Subsequent to the deduction
2for administrative costs established in subsection (f), the
3county shall distribute to the recognized tourist promotion
4agency all revenues received from the tax not later than 60 days
5after receipt of the tax revenues. The revenues from the special
6fund shall be used by the recognized tourist promotion agency
7for any or all of the following purposes:

8(1) Convention promotion.

9(2) Marketing the area served by the agency as a leisure

10travel destination.

11(3) Marketing the area served by the agency as a
12business travel destination.

13(4) Using all appropriate marketing tools to accomplish

14these purposes, including, but not limited to, advertising,

15publicity, publications, direct marketing, direct sales and

16participation in industry trade shows.

17(5) Projects or programs that are directly and
18substantially related to tourism within the county, augment
19and do not unduly compete with private sector tourism efforts
20and improve and expand the county as a destination market.

21(6) Any other tourism marketing or promotion program
22deemed necessary by the recognized tourist promotion agency.

23(d) Tax year.--Each tax year for any tax imposed under this
24section shall run concurrently with the county's fiscal year.

25(e) Report.--An audited report on the income and
26expenditures incurred by a recognized tourist promotion agency
27receiving any revenues from the tax authorized under this
28section shall be submitted annually by the recognized tourist
29promotion agency to the county commissioners.

30(f) Administrative fee.--For the purposes of defraying costs

1associated with the collection of the tax imposed under this
2section and otherwise performing its obligations under this
3section, a county is hereby authorized to deduct and retain an
4administrative fee from the taxes collected hereunder. Such
5administrative fee shall be established by the county but shall
6not exceed in any tax year the lesser of:

7(1) two percent of all taxes collected under this
8section; or

9(2) fifty thousand dollars, which amount shall be

10adjusted annually, beginning one year after the date of

11enactment, by the the percentage growth in the Consumer Price

12Index for All Urban Consumers as determined by the United
13States Department of Labor.

14(g) Definitions.--As used in this section, the following
15words and phrases shall have the meanings given to them in this
16subsection unless the context clearly indicates otherwise:

17"Consideration." Receipts, fees, charges, rentals, leases,

18cash, credits, property of any kind or nature or other payment

19received by operators in exchange for or in consideration of the

20use or occupancy by a transient of a room or rooms in a hotel

21for a temporary period.

22"County." Any county of the third class having a population

23under the <-most recent 2010 Federal decennial census in excess of
24430,000 residents but less than 440,000 residents.

25"Hotel." A hotel, motel, inn, guesthouse or other structure

26which holds itself out by any means, including advertising,

27license, registration with an innkeepers' group, convention

28listing association, travel publication or similar association

29or with a government agency, as being available to provide

30overnight lodging for consideration to persons seeking temporary

1accommodation; any place which advertises to the public at large

2or any segment thereof that it will provide beds, sanitary

3facilities or other space for a temporary period to members of

4the public at large; or any place recognized as a hostelry. The

5term does not include any portion of a facility that is devoted

6to persons who have an established permanent residence or a

7college or university student residence hall or any private

8campground or any cabins, public campgrounds or other facilities

9located on State land.

10"Operator." Any individual, partnership, nonprofit or

11profit-making association or corporation or other person or

12group of persons who maintain, operate, manage, own, have

13custody of or otherwise possess the right to rent or lease

14overnight accommodations in a building to the public for

15consideration.

16"Patron." Any person who pays the consideration for the

17occupancy of a room or rooms in a hotel.

18"Permanent resident." Any person who has occupied or has the

19right to occupy a room or rooms in a hotel as a patron or

20otherwise for a period exceeding 30 consecutive days.

21"Recognized tourist promotion agency." The nonprofit

22corporation, organization, association or agency which is

23engaged in planning and promoting programs designed to stimulate

24and increase the volume of tourist, visitor and vacation

25business within counties served by the agency as that term is

26provided under the act of July 4, 2008 (P.L.621, No.50), known
27as the Tourism Promotion Act.

28"Room." A space in a building set aside for use and
29occupancy by patrons, or otherwise, for consideration, having at
30least one bed or other sleeping accommodations provided.

1"Temporary resident." Any person who has occupied or has the

2right to occupy a room or rooms in a hotel as a patron or

3otherwise for a period of time not exceeding 30 consecutive

4days.

5"Transaction." The activity involving the obtaining by a

6transient or patron of the use or occupancy of a hotel room from

7which consideration emanates to the operator under an expressed

8or implied contract.

9"Transient." Any person who obtains an accommodation in any
10hotel for the person by means of registering at the facility for

11the temporary occupancy of a room for the personal use of that

12person by paying to the operator of the facility a fee in

13consideration therefor.

<-14§ 8723. Hotel room rental tax in fourth class counties with a
15population between 149,000 and 152,000 residents.

16(a) Authorization--The county commissioners of any county of
17the fourth class having a population under the most recent
18Federal decennial census in excess of 149,000 residents, but
19less than 152,000 residents, may impose a hotel tax not to
20exceed 5% of the consideration received by each operator of a
21hotel within the county from each transaction of renting a room
22or rooms to transients. The tax shall be collected by the
23operator from the patron of the room or rooms and paid over to
24the county as provided under this section.

25(b) Records.--The provisions of subsection (c)
26notwithstanding, county commissioners may by ordinance impose
27requirements for keeping of records, the filing of tax returns
28and the time and manner of collection and payment of tax. The
29county commissioners may also impose by ordinance penalties and
30interest for failure to comply with recordkeeping, filing,

1collection and payment requirements.

2(c) Audit.--Each operator of a hotel within a county that
3imposes the tax authorized under this section shall submit to an
4audit of hotel tax revenue. The audit shall be conducted by the
5county commissioners and shall consist, at a minimum, of
6determining the total amount of consideration received by the
7operator from transactions of renting a room or rooms to
8transients during the period being audited and the total amount
9of hotel tax revenue collected. The county commissioners or
10their duly authorized agents shall conduct at least one audit
11annually and shall bear the costs of the audit.

12(d) (Reserved).

13(e) Collection, deposit and disposition.--The treasurer of
14each county that imposes the tax authorized under this section
15shall collect the tax and deposit the revenues received from the
16tax in a special fund established for that purpose. Subject to
17the deduction of the administrative fee authorized by subsection
18(h), the disposition of the revenues from the special fund shall
19be as follows:

20(1) Seventy-five percent of all revenues received per
21annum shall be used by the county's recognized TPA for the
22promotion, advertising and marketing of tourism and special
23events and for administrative costs.

24(2) Twenty-five percent of all revenues received per
25annum shall be distributed as follows:

26(i) Fifty percent shall be used by the county
27commissioners for the purposes of economic development,
28historic preservation and the arts. The county
29commissioners shall use 10% of the funds received under
30this subparagraph for grants to municipalities that each

1have at least 20,000 residents.

2(ii) Fifty percent shall be used by the county
3commissioners for grants to municipalities that:

4(A) have a municipal police department employing
5at least two full-time police officers assigned to
6law enforcement duties who work a minimum of 200 days
7per year; or

8(B) are a member of a regional police department
9that provides full-time police services to the
10municipality pursuant to an agreement or contract.

11(iii) Municipalities receiving grants under
12subparagraph (ii) must meet or have met the eligibility
13requirements under subparagraph (ii)(A) or (B) for a
14minimum of two years prior to receiving the grant.

15(f) Grants.--Grants under subsection (e)(2)(ii) shall be
16distributed to municipalities in proportion to the number of
17hotel rooms within the municipality as a percentage of the total
18number of hotel rooms in municipalities with police departments
19under subsection (e)(2)(ii) as compiled by the recognized TPA
20and certified by the county commissioners. Grants shall be used
21for police and law enforcement purposes. Any portion of a grant
22not used for police and law enforcement purposes shall be
23returned to the county for the purposes of subsection (d)(2)(i).

24(g) Tax year.--The tax year for a tax imposed under this
25section shall run concurrently with the calendar year.

26(h) Audited report.--An audited report on the income and
27expenditures incurred by a TPA receiving any revenues from the
28tax authorized under this section shall be submitted annually by
29the TPA to the county commissioners.

30(i) Administrative fee.--The county may deduct and retain an

1administrative fee from the taxes collected under this section.
2The administrative fee established by the county may not exceed
3in any tax year the lesser of:

4(1) four and one-half percent of all taxes collected
5under this section; or

6(2) ninety-five thousand dollars, which amount shall be
7adjusted biannually, beginning two years after the effective
8date of this subsection, by the percentage growth in the
9Consumer Price Index for All Urban Consumers.

10(j) Use of fee.--Revenue collected from the fee imposed
11under subsection (i) shall be used for the following purposes:

12(1) Defraying the costs associated with the collection
13and administration of the tax.

14(2) Defraying the costs of the audit required under
15subsection (c).

16(k) Definitions.--As used in this section, the following
17words and phrases shall have the meanings given to them in this
18subsection unless the context clearly indicates otherwise:

19"Consideration." Receipts, fees, charges, rentals, leases,
20cash, credits, property of any kind or nature, or other payment
21received by operators in exchange for or in consideration of the
22use or occupancy by a transient of a room or rooms in a hotel
23for any temporary period.

24"Hotel." A hotel, motel, inn, guest house or other structure
25which holds itself out by any means, including advertising,
26license, registration with an innkeepers' group, convention
27listing association, travel publication or similar association
28or with a government agency, as being available to provide
29overnight lodging or use of facility space for consideration to
30persons seeking temporary accommodation; any place which

1advertises to the public at large or any segment thereof that it
2will provide beds, sanitary facilities or other space for a
3temporary period to members of the public at large; or any place
4recognized as a hostelry. The term does not include any portion
5of a facility that is devoted to persons who have an established
6permanent residence or a college or university student residence
7hall.

8"Occupancy." The use or possession or the right to the use
9or possession by any person other than a permanent resident of
10any room in a hotel for any purpose or the right to the use or
11possession of the furnishings or to the services accompanying
12the use and possession of the room.

13"Operator." An individual, partnership, nonprofit or profit-
14making association or corporation or other person or group of
15persons who maintain, operate, manage, own, have custody of or
16otherwise possess the right to rent or lease overnight
17accommodations in a hotel to the public for consideration.

18"Patron." A person who pays the consideration for the
19occupancy of a room or rooms in a hotel.

20"Permanent resident." A person who has occupied or has the
21right to occupancy of a room or rooms in a hotel as a patron or
22otherwise for a period exceeding thirty consecutive days.

23"Room." A space in a hotel set aside for use and occupancy
24by patrons, or otherwise, for consideration, having at least one
25bed or other sleeping accommodation in a room or group of rooms.

26"Tourist Promotion Agency (TPA)." An organization, agency or
27corporation designated to be such by the board of commissioners
28as of January 1, 2000, of the county in which the tax is
29imposed. The TPA shall be duly established, designated and
30recognized as the county's TPA in accordance with and pursuant

1to the act of July 4, 2008 (P.L.621, No.50), known as the
2"Tourism Promotion Act."

3"Transaction." The activity involving the obtaining by a
4transient or patron of the use or occupancy of a hotel room from
5which consideration is payable to the operator under an express
6or an implied contract.

7"Transient." An individual who obtains accommodation in a
8hotel by means of registering at the facility for the temporary
9occupancy of a room for the personal use of the individual by
10paying a fee to the operator.

11§ 8724. Hotel room rental tax in second class township.--

12(a) Tax.--Notwithstanding any other provision of law to the
13contrary, the governing body of a township of the second class
14with a population of more than 60,000 and less than 61,000 based
15on the most recent Federal decennial census, and which is
16located within a county of the second class A, may impose an
17excise tax on the consideration received by each operator of a
18hotel from each transaction of renting a room to accommodate a
19transient. If levied, the tax shall be collected by the operator
20from the patron of the room and paid over to the township and
21shall be known as the second class township hotel room rental
22tax.

23(b) Rate.--The rate of the tax imposed under this section
24shall not exceed 3%.

25(c) Importation.--A township electing to impose the tax
26shall by ordinance or resolution provide for the creation or
27designation of a political subdivision, public employee, tax
28bureau or public or private agency to collect the tax and
29deposit the revenues received from the tax in a special fund.
30The revenues from the special fund shall be used by the township

1for the provision of police and emergency services.

2(d) Year.--Each tax year when a tax is imposed under this
3section shall run concurrently with the township's fiscal year.

4(e) Limitations.--Section 301.1(f)(3) of the act of December
531, 1965 (P.L.1257, No.511), known as The Local Tax Enabling
6Act, shall not apply to the second class township hotel room
7rental tax imposed under this section.

8(f) Definitions.--As used in this section, the following
9words and phrases shall have the meanings given to them in this
10subsection unless the context clearly indicates otherwise:

11"Bed and breakfast" or "homestead." A public accommodation
12consisting of a private residence which contains ten or fewer
13bedrooms used for providing overnight accommodations to the
14public and in which breakfast is the only meal served and the
15charge for breakfast is included in the charge for the room.

16"Consideration." Receipts, fees, charges, rentals, leases,
17cash, credits, property of any kind or nature or other payment
18received by an operator in exchange for or in consideration of
19the use or occupancy by a transient of a room in a hotel for a
20temporary period.

21"Hotel." Includes any of the following:

22(1) hotel, motel, bed and breakfast, homestead, inn,
23guest house or other structure which holds itself out by any
24means, including advertising, license, registration with an
25innkeepers' group, convention listing association, travel
26publication or similar association or with a government
27agency, as being available to provide overnight lodging or
28use of facility space for consideration to persons seeking
29temporary accommodation;

30(2) any place which advertises to the public at large or

1any segment of the public that it will provide beds, sanitary
2facilities or other space for a temporary period to members
3of the public at large; or

4(3) any place recognized as a hostelry.

5The term does not include any portion of a facility that is
6devoted to persons who have an established permanent residence
7or a college or university student residence hall or any private
8campground or any cabins, public campgrounds or other facilities
9located on State land.

10"Occupancy." The use or possession or the right to the use
11or possession by any person other than a permanent resident of
12any room in a hotel for any purpose or the right to the use or
13possession of the furnishings or to the services accompanying
14the use and possession of the room.

15"Operator." An individual, partnership, nonprofit or profit-
16making association or corporation or other person or group of
17persons who maintain, operate, manage, own, have custody of or
18otherwise possess the right to rent or lease overnight
19accommodations in a hotel to the public for consideration.

20"Patron." A person who pays the consideration for the
21occupancy of a room in a hotel.

22"Permanent resident." A person who has occupied or has the
23right to occupancy of a room in a hotel as a patron or otherwise
24for a period of more than 30 consecutive days.

25"Room." A space in a hotel set aside for use and occupancy
26by patrons, or otherwise, for consideration, having at least one
27bed or other sleeping accommodation in a room or group of rooms.

28"Transaction." The activity involving the obtaining by a
29transient or patron of the use or occupancy of a hotel room from
30which consideration is payable to the operator under an express

1or an implied contract.

2"Transient." An individual who obtains accommodation in a
3hotel by means of registering at the facility for the temporary
4occupancy of a room for the personal use of the individual by
5paying a fee to the operator.

6§ 8725. Hotel room rental tax in fourth class counties with a
7population between 148,000 and 149,000 residents.

<-8§ 8723. Hotel room rental tax in certain fourth class counties.

9(a)  General rule.--A county may, by ordinance, impose a tax
10which shall be known as a hotel room rental tax on the
11consideration received by each operator of a hotel within the
12county from each transaction of renting a room or rooms to
13accommodate transients. The tax shall be collected by the
14operator from the patron of the room and paid over to the county
15where the hotel is located as provided under this section.

16(b)  Rate.--The rate of the tax imposed under this section
17shall not exceed 2%, in addition to the tax imposed under
18section 1770.2 of the act of August 9, 1955 (P.L.323, No.130),
19known as The County Code.

20(c)  Collection.--The treasurer of each county electing to
21impose the tax authorized under this section shall collect the
22tax and deposit the revenues received from the tax in a special
23fund established for that purpose. The governing authority shall
24distribute to county programs, by resolution or ordinance, all
25revenues received from the tax not later than 60 days after
26receipt of the tax revenues.

27(d) Tax year.--Each tax year for any tax imposed under this
28section shall run concurrently with the county's fiscal year.

29(e) Definitions.--As used in this section, the following
30words and phrases shall have the meanings given to them in this

1subsection unless the context clearly indicates otherwise:

2"Consideration." Receipts, fees, charges, rentals, leases,
3cash, credits, property of any kind or nature or other payment
4received by operators in exchange for or in consideration of the
5use or occupancy by a transient of a room or rooms in a hotel
6for a temporary period.

7"County." Any county of the fourth class having a population
8under the <-most recent 2010 Federal decennial census in excess of
9148,000 residents but less than 149,000 residents.

10"Hotel." A hotel, motel, inn, guesthouse or other structure
11which holds itself out by any means, including advertising,
12license, registration with an innkeepers' group, convention
13listing association, travel publication or similar association
14or with a government agency, as being available to provide
15overnight lodging for consideration to persons seeking temporary
16accommodation; any place which advertises to the public at large
17or any segment thereof that it will provide beds, sanitary
18facilities or other space for a temporary period to members of
19the public at large; or any place recognized as a hostelry. The
20term does not include any portion of a facility that is devoted
21to persons who have an established permanent residence or a
22college or university student residence hall or any private
23campground or any cabins, public campgrounds or other facilities
24located on State land.

25"Operator." Any individual, partnership, nonprofit or
26profit-making association or corporation or other person or
27group of persons who maintains, operates, manages, owns, has
28custody of or otherwise possesses the right to rent or leases
29overnight accommodation in a building to the public for
30consideration.

1"Patron." Any person who pays the consideration for the
2occupancy of a room or rooms in a hotel.

3"Permanent resident." Any person who has occupied or has the
4right to occupy a room or rooms in a hotel as a patron otherwise
5for a period exceeding 30 consecutive days.

6"Room." A space in a building set aside for use and
7occupancy by patrons, or otherwise, for consideration, having at
8least one bed or other sleeping accommodations provided.

9"Temporary resident." Any person who has occupied or has the
10right to occupy a room or rooms in a hotel as a patron otherwise
11for a period of time not exceeding 30 consecutive days.

12"Transaction." The activity involving the obtaining by a
13transient or patron of the use or occupancy of a hotel room from
14which consideration emanates to the operator under an expressed
15or implied contract.

16"Transient." Any person who obtains an accommodation in any
17hotel for the person by means of registering at the facility for
18the temporary occupancy of a room for the personal use of that
19person by paying to the operator of the facility a fee in
20consideration therefor. <-(Reserved).

21§ 8726 8724. Hotel room rental tax in <-certain other fourth
22class counties<- with a population between 205,000 and
23210,000 residents.

24(a) General rule.--A county may, by ordinance, impose a tax

25which shall be known as a hotel room rental tax on the

26consideration received by each operator of a hotel within the

27county from each transaction of renting a room or rooms to

28accommodate transients. The tax shall be collected by the

29operator from the patron of the room and paid over to the county

30where the hotel is located as provided under this section.

1(b) Rate.--The rate of the tax imposed under this section
2shall not exceed <-5%. 2%, in addition to the tax imposed under
3section 1770.6 of the act of August 9, 1955 (P.L.323, No.130),
4known as The County Code.

5(c) Collection.--The treasurer of each county electing to
6impose the tax authorized under this section shall collect the
7tax and deposit the revenues received from the tax in a special
8fund established for that purpose. Subsequent to the deduction
9for administrative costs established in subsection (f), the
10county shall distribute to a recognized tourist promotion agency
11for the county all revenues received from the tax not later than
1260 days after receipt of the tax revenues.

13(d) Tax year.--Each tax year for any tax imposed under this
14section shall run concurrently with the county's fiscal year.

15(e) (Reserved).

16(f) Administrative fee.--For the purposes of defraying costs
17associated with the collection of the tax imposed under this
18section and otherwise performing its obligations under this
19section, a county is hereby authorized to deduct and retain an
20administrative fee from the taxes collected hereunder. Such
21administrative fee shall be established by the county but shall
22not exceed in any tax year the lesser of:

23(1) two percent of all taxes collected under this
24section; or

25(2) fifty thousand dollars, which amount shall be

26adjusted annually, beginning one year after the date of

27enactment, by the the percentage growth in the Consumer Price

28Index for All Urban Consumers as determined by the United
29States Department of Labor.

30(g) Definitions.--As used in this section, the following

1words and phrases shall have the meanings given to them in this
2subsection unless the context clearly indicates otherwise:

3"Consideration." Receipts, fees, charges, rentals, leases,

4cash, credits, property of any kind or nature or other payment

5received by operators in exchange for or in consideration of the

6use or occupancy by a transient of a room or rooms in a hotel

7for a temporary period.

8"County." Any county of the fourth class having a population
9during the <-most recent 2010 Federal decennial census in excess
10of 205,000 residents but less than 210,000 residents.

11"Hotel." A hotel, motel, inn, guesthouse or other structure

12which holds itself out by any means, including advertising,

13license, registration with an innkeepers' group, convention

14listing association, travel publication or similar association

15or with a government agency, as being available to provide

16overnight lodging for consideration to persons seeking temporary

17accommodation; any place which advertises to the public at large

18or any segment thereof that it will provide beds, sanitary

19facilities or other space for a temporary period to members of

20the public at large; or any place recognized as a hostelry. The

21term does not include a college or university student residence
22hall or any private campground or any cabins, public campgrounds
23or other facilities located on State land.

24"Operator." Any individual, partnership, nonprofit or

25profit-making association or corporation or other person or

26group of persons who maintain, operate, manage, own, have

27custody of or otherwise possess the right to rent or lease

28overnight accommodations in a building to the public for

29consideration.

30"Patron." Any person who pays the consideration for the

1occupancy of a room or rooms in a hotel.

2"Room." A space in a building set aside for use and
3occupancy by patrons, or otherwise, for consideration, having at
4least one bed or other sleeping accommodations provided.

5"Transaction." The activity involving the obtaining by a

6transient or patron of the use or occupancy of a hotel room from

7which consideration emanates to the operator under an expressed

8or implied contract.

9"Transient." Any person who obtains an accommodation in any
10hotel for the person by means of registering at the facility for

11the temporary occupancy of a room for the personal use of that

12person by paying to the operator of the facility a fee in

13consideration therefor.

14§ <-8727 8725. Local option cigarette tax in school districts of
15the first class.

16(a) Authorization.--The following shall apply:

17(1) A school district may, if authorized by ordinance of
18the governing body of a city of the first class adopted prior
19to or after the effective date of this section, impose and
20assess an excise tax upon the sale or possession of
21cigarettes within the school district at a rate of 10¢ per
22cigarette. Only one sale shall be taxable and used in
23computing the amount of tax due, whether the sale is of
24individual cigarettes, packages, cartons or cases.

25(2) The governing body of the city of the first class
26and school district may amend, respectively, the ordinance
27authorizing the imposition of the tax and the resolution
28imposing the tax authorized by this section to reflect the
29provisions of this section in the fiscal year in which this
30section takes effect.

1(b) Exception.--The tax authorized under subsection (a) may
2not be levied upon the possession or sale of any cigarette that
3is exempt from, or which is otherwise not subject to, levy under
4Article XII of the Tax Reform Code and the regulations
5promulgated under that article.

6(c) Collection.--

7(1) The tax authorized under subsection (a) shall be
8collected and remitted to the department in the same manner
9as the tax imposed under Article XII of the Tax Reform Code.
10The regulations promulgated under section 1291 of the Tax
11Reform Code shall be applicable to the tax authorized under
12subsection (a) insofar as the regulations are consistent with
13this section.

14(2) Unless the department promulgates regulations to the
15contrary under subsection (d), any stamp affixed under
16section 1215 of the Tax Reform Code shall also reflect
17payment of any tax authorized under this section.

18(3) The provisions of section 1216 of the Tax Reform
19Code shall not apply to any tax authorized under this
20section.

21(d) Administration.--The department shall administer and
22enforce the provisions of this section and may promulgate and
23enforce any rules and regulations not inconsistent with the
24provisions of this section.

25(e) Reimbursement of costs.--From the tax collected under
26this section, the department may retain a sum of the costs of
27collection and shall, on a monthly basis, notify in writing the
28school district imposing the tax of the sum retained and the
29costs of collection under this section. Annually, the department
30shall estimate its cost of collection under this section for the

1next succeeding fiscal year and shall provide the estimate to
2the school district.

3(f) Certified copy of <-ordinance resolution to department.--A
4school district that adopts a resolution:

5(1) To impose the tax authorized under this section or
6to change the rate of the tax shall provide a certified copy
7of the resolution to the department not later than 20 days
8prior to the effective date of the tax or change to the tax.

9(2) To repeal the tax authorized under this section
10shall provide a certified copy of the resolution to the
11department not later than 30 days prior to the effective date
12of the repeal.

13(g) Effective date.--The effective date of any tax
14authorized under this section or change to the tax shall be no
15earlier than 30 days after the adoption of the resolution or
16ordinance.

17(h) Local Cigarette Tax Fund.--

18(1) The Local Cigarette Tax Fund is established in the
19State Treasury and the State Treasurer shall be custodian of
20the fund. The fund shall be subject to the provisions of law
21applicable to funds listed in section 302 of the act of April
229, 1929 (P.L.343, No.176), known as The Fiscal Code.

23(2) The tax imposed under subsection (a) shall be
24received by the department and paid to the State Treasurer
25and, along with interest and penalties, less any collection
26costs allowed under this section and any refunds and credits
27paid, shall be credited to the fund not less frequently than
28every two weeks. During any period prior to the credit of
29moneys to the fund, interest earned on moneys received by the
30department and paid to the State Treasurer under this section

1shall be deposited into the fund.

2(3) Moneys credited to the fund shall be property of the
3school district and shall be distributed as provided in this
4section. The money in the fund, including, but not limited
5to, money credited to the fund under this section, prior year
6encumbrances and the interest earned thereon, shall not lapse
7or be transferred to any other fund, but shall remain in the
8fund and must be used exclusively as provided in this
9section.

10(4) Pending their disbursement to the school district,
11moneys received on behalf of or deposited into the fund shall
12be invested or reinvested as are other funds in the custody
13of the State Treasurer in the manner provided by law. The
14earnings received from the investment or deposit of the funds
15shall be credited to the fund.

16(i) Disbursement to school district.--On or before the 10th
17day of every month, the State Treasurer shall disburse to the
18school district imposing the tax under this section the total
19amount of moneys which are, as of the last day of the previous
20month, contained in the fund.

21(j) Definitions.--As used in this section, the following
22words and phrases shall have the meanings given to them in this
23subsection unless the context clearly indicates otherwise:

24"Cigarette." As defined in section 1201 of the Tax Reform
25Code.

26"Department." The Department of Revenue of the Commonwealth.

27"Fund." The Local Cigarette Tax Fund established under this
28section.

29"Sale." As defined in section 1201 of the Tax Reform Code.

30"School district." A school district of the first class

1coterminous with a city of the first class.

2"Tax Reform Code." The act of March 4, 1971 (P.L.6, No.2),
3known as the Tax Reform Code of 1971.

4§ <-8728 8726. Local sales tax revenues in cities of the first
5class.

6Notwithstanding the provisions of section 696 of the act of
7March 10, 1949 (P.L.30, No.14), known as the Public School Code
8of 1949, an increase in grants to a school district of the first
9class by a city of the first class based on debt service to be
10paid as authorized under section 201-B(f)(1) of the act of March
114, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971,
12shall not require a comparable increase in grants by the city in
13subsequent years.

14Section 5. This act shall take effect as follows:

15(1) The addition of 53 Pa.C.S. §§ <-8723, 8724, 8725, 
168726, 8727 and 8728 <-8722, 8723, 8724, 8725 and 8726 shall
17take effect immediately.

<-18(1.1) The addition of 53 Pa.C.S. § 303 shall take effect
19in 45 days.

20(2) This section shall take effect immediately.

21(3) The remainder of this act shall take effect in 60
22days.