H1177B3870A08947 KMK:JMT 06/29/14 #90 A08947







Printer's No. 3870


1Amend Bill, page 1, line 5, by inserting after "counties"

2 and for second class township hotel room rental tax

3Amend Bill, page 6, line 9, by inserting after "in"

4 certain

5Amend Bill, page 6, line 12, by striking out "a section" and

7 sections

8Amend Bill, page 10, by inserting between lines 8 and 9

9§ 8723. Hotel room rental tax in second class township.--

10(a) Tax.--Notwithstanding any other provision of law to the
11contrary, the governing body of a township of the second class
12with a population of more than 60,000 and less than 61,000 based
13on the most recent Federal decennial census, and which is
14located within a county of the second class A, may impose an
15excise tax on the consideration received by each operator of a
16hotel from each transaction of renting a room to accommodate a
17transient. If levied, the tax shall be collected by the operator
18from the patron of the room and paid over to the township and
19shall be known as the second class township hotel room rental

21(b) Rate.--The rate of the tax imposed under this section
22shall not exceed 3%.

23(c) Importation.--A township electing to impose the tax
24shall by ordinance or resolution provide for the creation or
25designation of a political subdivision, public employee, tax
26bureau or public or private agency to collect the tax and
27deposit the revenues received from the tax in a special fund.
28The revenues from the special fund shall be used by the township
29for the provision of police and emergency services.

30(d) Year.--Each tax year when a tax is imposed under this
31section shall run concurrently with the township's fiscal year.

32(e) Limitations.--Section 301.1(f)(3) of the act of December 
3331, 1965 (P.L.1257, No.511), known as The Local Tax Enabling 
34Act, shall not apply to the second class township hotel room

1rental tax imposed under this section.

2(f) Definitions.--As used in this section, the following
3words and phrases shall have the meanings given to them in this
4subsection unless the context clearly indicates otherwise:

5"Bed and breakfast" or "homestead." A public accommodation
6consisting of a private residence which contains ten or fewer
7bedrooms used for providing overnight accommodations to the
8public and in which breakfast is the only meal served and the
9charge for breakfast is included in the charge for the room.

10"Consideration." Receipts, fees, charges, rentals, leases,
11cash, credits, property of any kind or nature or other payment
12received by an operator in exchange for or in consideration of
13the use or occupancy by a transient of a room in a hotel for a
14temporary period.

15"Hotel." Includes any of the following:

16(1) hotel, motel, bed and breakfast, homestead, inn,
17guest house or other structure which holds itself out by any
18means, including advertising, license, registration with an
19innkeepers' group, convention listing association, travel
20publication or similar association or with a government
21agency, as being available to provide overnight lodging or
22use of facility space for consideration to persons seeking
23temporary accommodation;

24(2) any place which advertises to the public at large or
25any segment of the public that it will provide beds, sanitary
26facilities or other space for a temporary period to members
27of the public at large; or

28(3) any place recognized as a hostelry.

29The term does not include any portion of a facility that is
30devoted to persons who have an established permanent residence
31or a college or university student residence hall or any private
32campground or any cabins, public campgrounds or other facilities
33located on State land.

34"Occupancy." The use or possession or the right to the use
35or possession by any person other than a permanent resident of
36any room in a hotel for any purpose or the right to the use or
37possession of the furnishings or to the services accompanying
38the use and possession of the room.

39"Operator." An individual, partnership, nonprofit or profit-
40making association or corporation or other person or group of
41persons who maintain, operate, manage, own, have custody of or
42otherwise possess the right to rent or lease overnight
43accommodations in a hotel to the public for consideration.

44"Patron." A person who pays the consideration for the
45occupancy of a room in a hotel.

46"Permanent resident." A person who has occupied or has the
47right to occupancy of a room in a hotel as a patron or otherwise
48for a period of more than 30 consecutive days.

49"Room." A space in a hotel set aside for use and occupancy
50by patrons, or otherwise, for consideration, having at least one
51bed or other sleeping accommodation in a room or group of rooms.

1"Transaction." The activity involving the obtaining by a
2transient or patron of the use or occupancy of a hotel room from
3which consideration is payable to the operator under an express
4or an implied contract.

5"Transient." An individual who obtains accommodation in a
6hotel by means of registering at the facility for the temporary
7occupancy of a room for the personal use of the individual by
8paying a fee to the operator.


See A08947 in
the context
of HB1177