H1177B3870A09028 DMS:SRA 06/30/14 #90 A09028







Printer's No. 3870


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

2 and in counties of the fourth class

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 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 5%.

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.

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

27(e) (Reserved).

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

1section; or

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

5Index for All Urban Consumers as determined by the United
6States Department of Labor.

7(g) Definitions.--As used in this section, the following
8words and phrases shall have the meanings given to them in this
9subsection unless the context clearly indicates otherwise:

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.

15"County." Any county of the fourth class having a population
16during the most recent Federal decennial census in excess of
17205,000 residents but less than 210,000 residents.

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

28term does not include a college or university student residence
29hall or any private

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.

40"Room." A space in a building set aside for use and
41occupancy by patrons, or otherwise, for consideration, having at
42least one bed or other sleeping accommodations provided.

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.

47"Transient." Any person who obtains an accommodation in any
48hotel for the person by means of registering at the facility for

49the temporary occupancy of a room for the personal use of that

50person by paying to the operator of the facility a fee in

51consideration therefor.


See A09028 in
the context
of HB1177