S0838B2274A09675 BIL:JSL 09/22/14 #90 A09675

 

 

 

 

AMENDMENTS TO SENATE BILL NO. 838

Sponsor: SENATOR WHITE

Printer's No. 2274

 

1Amend Bill, page 1, line 18, by striking out "and" and
2inserting a comma

3Amend Bill, page 1, line 19, by inserting after "counties"

4 and for hotel room rental tax in additional sixth class 
5counties

6Amend Bill, page 19, line 15, by striking out "1770.2" and 
7inserting

8 1770.6

9Amend Bill, page 23, line 7, by striking out "1770.2" and 
10inserting

11 1770.6

12Amend Bill, page 29, line 22, by striking out "to the 
13recognized tourist promotion agency"

14Amend Bill, page 29, lines 24 through 30; page 30, lines 1 
15through 9, by striking out "The revenues from the special fund 
16shall be used by" in line 24, all of lines 25 through 30 on page 
1729 and all of lines 1 through 9 on page 30 and inserting

18 The revenues from the special fund shall be used by the
19county commissioners for the following purposes:

20(1) thirty-four per centum to a designated chamber of
21commerce located in the county;

22(2) thirty-four per centum to a designated industrial
23development corporation in the county; and

24(3) thirty-two per centum to be used by the county
25commissioners to fund operations associated with a center of
26economic operations in the county.

27Amend Bill, page 32, lines 6 through 12, by striking out all
 

1of said lines

2Amend Bill, page 32, by inserting between lines 27 and 28

3Section 1773.8. Hotel room rental tax in additional sixth
4class counties.--(a)  A county may, by ordinance, impose a tax 
5which shall be known as a hotel room rental tax on the 
6consideration received by each operator of a hotel within the 
7county from each transaction of renting a room or rooms to 
8accommodate transients. The tax shall be collected by the 
9operator from the patron of the room and paid over to the county 
10where the hotel is located as provided under this section.

11(b)  The rate of the tax imposed under this section shall not
12exceed two per centum, in addition to the tax imposed under
13section 1770.2.

14(c)  The treasurer of each county electing to impose the tax
15authorized under this section shall collect the tax and deposit
16the revenues received from the tax in a special fund established
17for that purpose. Subsequent to the deduction for administrative
18costs established in subsection (e), the county shall distribute
19all revenues received from the tax not later than sixty days
20after receipt of the tax revenues. The revenues from the special
21fund shall be used by the recognized tourist promotion agency
22for any of the following purposes:

23(1) Convention promotion.

24(2) Marketing the area served by the agency as a leisure
25travel destination.

26(3) Marketing the area served by the agency as a business
27travel destination.

28(4) Using all appropriate marketing tools to accomplish
29these purposes, including advertising, publicity, publications,
30direct marketing, direct sales and participation in industry
31trade shows.

32(5) Projects or programs that are directly and substantially
33related to tourism within the county, augment and do not unduly
34compete with private sector tourism efforts and improve and
35expand the county as a destination market.

36(d) Each tax year for a tax imposed under this section shall
37run concurrently with the county's fiscal year.

38(e) For the purposes of defraying costs associated with the
39collection of the tax imposed under this section and otherwise
40performing its obligations under this section, a county is
41hereby authorized to deduct and retain an administrative fee
42from the taxes collected under this section. The administrative
43fee shall be established by the county but shall not exceed in
44any tax year the lesser of:

45(1) two per centum of all taxes collected under this
46section; or

47(2) fifty thousand dollars, which amount shall be adjusted
48annually, beginning one year after the date of enactment, by the

1the percentage growth in the Consumer Price Index for All Urban
2Consumers as determined by the United States Department of
3Labor.

4(f) As used in this section, the following words and phrases
5shall have the meanings given to them in this subsection unless
6the context clearly indicates otherwise:

7"Consideration." Receipts, fees, charges, rentals, leases,
8cash, credits, property of any kind or nature or other payment
9received by operators in exchange for or in consideration of the
10use or occupancy by a transient of a room or rooms in a hotel
11for a temporary period.

12"County." A county of the sixth class having a population
13under the 2010 Federal decennial census in excess of 68,900
14residents but less than 70,000 residents.

15"Hotel."

16(1) Any of the following:

17(i) A hotel, motel, inn, guesthouse or other structure which
18holds itself out by any means, including advertising, license,
19registration with an innkeepers' group, convention listing
20association, travel publication or similar association or with a
21government agency, as being available to provide overnight
22lodging for consideration to persons seeking temporary
23accommodation.

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

28(iii) A place recognized as a hostelry.

29(2) The term does not include any portion of a facility that
30is devoted to persons who have an established permanent
31residence or a college or university student residence hall or a
32private campground or cabins, public campgrounds or other
33facilities located on State land.

34"Operator." An individual, partnership, nonprofit or profit-
35making association or corporation or other person or group of
36persons who maintains, operates, manages, owns, has custody of
37or otherwise possesses the right to rent or leases overnight
38accommodation in a building to the public for consideration.

39"Patron." A person who pays the consideration for the
40occupancy of a room or rooms in a hotel.

41"Permanent resident." A person who has occupied or has the
42right to occupy a room or rooms in a hotel as a patron otherwise
43for a period exceeding thirty consecutive days.

44"Recognized tourist promotion agency." The nonprofit
45corporation, organization, association or agency which is
46engaged in planning and promoting programs designed to stimulate
47and increase the volume of tourist, visitor and vacation
48business within counties served by the agency as that term is
49provided under the act of July 4, 2008 (P.L.621, No.50), known
50as the Tourism Promotion Act.

51"Room." A space in a building set aside for use and

1occupancy by patrons, or otherwise, for consideration, having at
2least one bed or other sleeping accommodations provided.

3"Temporary resident." A person who has occupied or has the
4right to occupy a room or rooms in a hotel as a patron otherwise
5for a period of time not exceeding thirty consecutive days.

6"Transaction." The activity involving the obtaining by a
7transient or patron of the use or occupancy of a hotel room from
8which consideration emanates to the operator under an expressed
9or implied contract.

10"Transient." A person who obtains an accommodation in any
11hotel for the person by means of registering at the facility for
12the temporary occupancy of a room for the personal use of that
13person by paying to the operator of the facility a fee in
14consideration therefor.

 

See A09675 in
the context
of SB0838