H1177B3870A09028 DMS:SRA 06/30/14 #90 A09028
AMENDMENTS TO HOUSE BILL NO. 1177
Sponsor: SENATOR SOLOBAY
Printer's No. 3870
1Amend Bill, page 1, line 5, by inserting after "counties"
2 and in counties of the fourth class
6Amend Bill, page 10, by inserting between lines 8 and 9
7§ 8723. Hotel room rental tax in 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.
17(c) Collection.--The treasurer of each county electing to
18impose the tax authorized under this section shall collect the
19tax and deposit the revenues received from the tax in a special
20fund established for that purpose. Subsequent to the deduction
21for administrative costs established in subsection (f), the
22county shall distribute to a recognized tourist promotion agency
23for the county all revenues received from the tax not later than
2460 days after receipt of the tax revenues.
28(f) Administrative fee.--For the purposes of defraying costs
29associated with the collection of the tax imposed under this
30section and otherwise performing its obligations under this
31section, a county is hereby authorized to deduct and retain an
32administrative fee from the taxes collected hereunder. Such
33administrative fee shall be established by the county but shall
34not exceed in any tax year the lesser of:
35(1) two percent of all taxes collected under this
2(2) fifty thousand dollars, which amount shall be
3adjusted annually, beginning one year after the date of
4enactment, by the the percentage growth in the Consumer Price
10"Consideration." Receipts, fees, charges, rentals, leases,
11cash, credits, property of any kind or nature or other payment
12received by operators in exchange for or in consideration of the
13use or occupancy by a transient of a room or rooms in a hotel
14for a temporary period.
18"Hotel." A hotel, motel, inn, guesthouse or other structure
19which holds itself out by any means, including advertising,
20license, registration with an innkeepers' group, convention
21listing association, travel publication or similar association
22or with a government agency, as being available to provide
23overnight lodging for consideration to persons seeking temporary
24accommodation; any place which advertises to the public at large
25or any segment thereof that it will provide beds, sanitary
26facilities or other space for a temporary period to members of
27the public at large; or any place recognized as a hostelry. The
30campground or any cabins, public campgrounds or other facilities
31located on State land.
32"Operator." Any individual, partnership, nonprofit or
33profit-making association or corporation or other person or
34group of persons who maintain, operate, manage, own, have
35custody of or otherwise possess the right to rent or lease
36overnight accommodations in a building to the public for
38"Patron." Any person who pays the consideration for the
39occupancy of a room or rooms in a hotel.
43"Transaction." The activity involving the obtaining by a
44transient or patron of the use or occupancy of a hotel room from
45which consideration emanates to the operator under an expressed
46or implied contract.
49the temporary occupancy of a room for the personal use of that
50person by paying to the operator of the facility a fee in