H1177B3870A09011 KMK:AMY 06/30/14 #90 A09011







Printer's No. 3870


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

2 and in certain fourth class counties

3Amend Bill, page 6, line 12, by striking out "a section" and

5 sections

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.

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

28(e) Definitions.--As used in this section, the following 
29words and phrases shall have the meanings given to them in this 
30subsection unless the context clearly indicates otherwise:

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.

1"County." Any county of the fourth class having a population
2under the most recent Federal decennial census in excess of
3148,000 residents but less than 149,000 residents.

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

25"Patron." Any person who pays the consideration for the
26occupancy of a room or rooms in a hotel.

27"Permanent resident." Any person who has occupied or has the
28right to occupy a room or rooms in a hotel as a patron otherwise
29for a period exceeding 30 consecutive days.

30"Room." A space in a building set aside for use and
31occupancy by patrons, or otherwise, for consideration, having at
32least one bed or other sleeping accommodations provided.

33"Temporary resident." Any person who has occupied or has the
34right to occupy a room or rooms in a hotel as a patron otherwise
35for a period of time not exceeding 30 consecutive days.

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
44consideration therefor.


See A09011 in
the context
of HB1177