H1177B3834A08486 KMK:JMT 06/26/14 #90 A08486
AMENDMENTS TO HOUSE BILL NO. 1177
Sponsor: SENATOR WAGNER
Printer's No. 3834
5Amend Bill, page 6, by inserting between lines 6 and 7
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.
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
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.
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:
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
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
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.
37the temporary occupancy of a room for the personal use of that
38person by paying to the operator of the facility a fee in
40Amend Bill, page 6, line 7, by striking out "2" and inserting