H1177B3870A09011 KMK:AMY 06/30/14 #90 A09011
AMENDMENTS TO HOUSE BILL NO. 1177
Sponsor: SENATOR ARGALL
Printer's No. 3870
1Amend Bill, page 1, line 5, by inserting after "counties"
2 and in certain fourth class counties
6Amend Bill, page 10, by inserting between lines 8 and 9
7§ 8723. Hotel room rental tax in certain fourth class counties.
8(a) General rule.--A county may, by ordinance, impose a tax
9which shall be known as a hotel room rental tax on the
10consideration received by each operator of a hotel within the
11county from each transaction of renting a room or rooms to
12accommodate transients. The tax shall be collected by the
13operator from the patron of the room and paid over to the county
14where the hotel is located as provided under this section.
15(b) Rate.--The rate of the tax imposed under this section
16shall not exceed 2%, in addition to the tax imposed under
17section 1770.2 of the act of August 9, 1955 (P.L.323, No.130),
18known as The County Code.
19(c) Collection.--The treasurer of each county electing to
20impose the tax authorized under this section shall collect the
21tax and deposit the revenues received from the tax in a special
22fund established for that purpose. The governing authority shall
23distribute to county programs, by resolution or ordinance, all
24revenues received from the tax not later than 60 days after
25receipt of the tax revenues.
31"Consideration." Receipts, fees, charges, rentals, leases,
32cash, credits, property of any kind or nature or other payment
33received by operators in exchange for or in consideration of the
34use or occupancy by a transient of a room or rooms in a hotel
35for a temporary period.
4"Hotel." A hotel, motel, inn, guesthouse or other structure
5which holds itself out by any means, including advertising,
6license, registration with an innkeepers' group, convention
7listing association, travel publication or similar association
8or with a government agency, as being available to provide
9overnight lodging for consideration to persons seeking temporary
10accommodation; any place which advertises to the public at large
11or any segment thereof that it will provide beds, sanitary
12facilities or other space for a temporary period to members of
13the public at large; or any place recognized as a hostelry. The
14term does not include any portion of a facility that is devoted
15to persons who have an established permanent residence or a
16college or university student residence hall or any private
17campground or any cabins, public campgrounds or other facilities
18located on State land.
19"Operator." Any individual, partnership, nonprofit or
20profit-making association or corporation or other person or
21group of persons who maintains, operates, manages, owns, has
22custody of or otherwise possesses the right to rent or leases
23overnight accommodation in a building to the public for
36"Transaction." The activity involving the obtaining by a
37transient or patron of the use or occupancy of a hotel room from
38which consideration emanates to the operator under an expressed
39or implied contract.
40"Transient." Any person who obtains an accommodation in any
41hotel for the person by means of registering at the facility for
42the temporary occupancy of a room for the personal use of that
43person by paying to the operator of the facility a fee in