H1177B3834A08486 KMK:JMT 06/26/14 #90 A08486







Printer's No. 3834


1Amend Bill, page 1, line 4, by striking out the period after
2"charter" and inserting

3 ; providing for a hotel room rental tax in certain third class
4counties; and making an editorial change.

5Amend Bill, page 6, by inserting between lines 6 and 7

6Section 2. The heading of section 8721 of Title 53 is
7amended to read:

8§ 8721. Hotel room rental in counties of the second class and 
9second class A.

10* * *

11Section 3. Title 53 is amended by adding a section to read:

12§ 8722. Hotel room rental tax in certain third class counties.

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

14which shall be known as a hotel room rental tax on the

15consideration received by each operator of a hotel within the

16county from each transaction of renting a room or rooms to

17accommodate transients. The tax shall be collected by the

18operator from the patron of the room and paid over to the county

19where the hotel is located as provided under this section.

20(b) Rate.--The rate of the tax imposed under this section
21shall not exceed 5%.

22(c) Collection.--The treasurer of each county electing to
23impose the tax authorized under this section shall collect the
24tax and deposit the revenues received from the tax in a special
25fund established for that purpose. Subsequent to the deduction
26for administrative costs established in subsection (f), the
27county shall distribute to the recognized tourist promotion
28agency all revenues received from the tax not later than 60 days
29after receipt of the tax revenues. The revenues from the special
30fund shall be used by the recognized tourist promotion agency
31for any or all of the following purposes:

32(1) Convention promotion.

33(2) Marketing the area served by the agency as a leisure

34travel destination.

35(3) Marketing the area served by the agency as a
36business travel destination.

37(4) Using all appropriate marketing tools to accomplish

1these purposes, including, but not limited to, advertising,

2publicity, publications, direct marketing, direct sales and

3participation in industry trade shows.

4(5) Projects or programs that are directly and
5substantially related to tourism within the county, augment
6and do not unduly compete with private sector tourism efforts
7and improve and expand the county as a destination market.

8(6) Any other tourism marketing or promotion program
9deemed necessary by the recognized tourist promotion agency.

10(d) Tax year.--Each tax year for any tax imposed under this
11section shall run concurrently with the county's fiscal year.

12(e) Report.--An audited report on the income and
13expenditures incurred by a recognized tourist promotion agency
14receiving any revenues from the tax authorized under this
15section shall be submitted annually by the recognized tourist
16promotion agency to the county commissioners.

17(f) Administrative fee.--For the purposes of defraying costs
18associated with the collection of the tax imposed under this
19section and otherwise performing its obligations under this
20section, a county is hereby authorized to deduct and retain an
21administrative fee from the taxes collected hereunder. Such
22administrative fee shall be established by the county but shall
23not exceed in any tax year the lesser of:

24(1) two percent of all taxes collected under this
25section; or

26(2) fifty thousand dollars, which amount shall be

27adjusted annually, beginning one year after the date of

28enactment, by the the percentage growth in the Consumer Price

29Index for All Urban Consumers as determined by the United
30States Department of Labor.

31(g) Definitions.--As used in this section, the following
32words and phrases shall have the meanings given to them in this
33subsection unless the context clearly indicates otherwise:

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

35cash, credits, property of any kind or nature or other payment

36received by operators in exchange for or in consideration of the

37use or occupancy by a transient of a room or rooms in a hotel

38for a temporary period.

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

40under the 2010 Federal Decennial Census in excess of 430,000

41residents but less than 440,000 residents.

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

43which holds itself out by any means, including advertising,

44license, registration with an innkeepers' group, convention

45listing association, travel publication or similar association

46or with a government agency, as being available to provide

47overnight lodging for consideration to persons seeking temporary

48accommodation; any place which advertises to the public at large

49or any segment thereof that it will provide beds, sanitary

50facilities or other space for a temporary period to members of

51the public at large; or any place recognized as a hostelry. The

1term does not include any portion of a facility that is devoted

2to persons who have an established permanent residence or a

3college or university student residence hall or any private

4campground or any cabins, public campgrounds or other facilities

5located on State land.

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

7profit-making association or corporation or other person or

8group of persons who maintain, operate, manage, own, have

9custody of or otherwise possess the right to rent or lease

10overnight accommodations in a building to the public for


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

13occupancy of a room or rooms in a hotel.

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

15right to occupy a room or rooms in a hotel as a patron or

16otherwise for a period exceeding 30 consecutive days.

17"Recognized tourist promotion agency." The nonprofit

18corporation, organization, association or agency which is

19engaged in planning and promoting programs designed to stimulate

20and increase the volume of tourist, visitor and vacation

21business within counties served by the agency as that term is

22provided under the act of July 4, 2008 (P.L.621, No.50), known 
23as the Tourism Promotion Act.

24"Room." A space in a building set aside for use and
25occupancy by patrons, or otherwise, for consideration, having at
26least one bed or other sleeping accommodations provided.

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

28right to occupy a room or rooms in a hotel as a patron or

29otherwise for a period of time not exceeding 30 consecutive


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

32transient or patron of the use or occupancy of a hotel room from

33which consideration emanates to the operator under an expressed

34or implied contract.

35"Transient." Any person who obtains an accommodation in any
36hotel for the person by means of registering at the facility for

37the temporary occupancy of a room for the personal use of that

38person by paying to the operator of the facility a fee in

39consideration therefor.

40Amend Bill, page 6, line 7, by striking out "2" and inserting

41 4


See A08486 in
the context
of HB1177