1Amending Title 53 (Municipalities Generally) of the Pennsylvania
2Consolidated Statutes, in other subjects of taxation, further
3providing for excise tax on hotel room rental.

4The General Assembly of the Commonwealth of Pennsylvania
5hereby enacts as follows:

6Section 1. Section 8721(h) of Title 53 of the Pennsylvania
7Consolidated Statutes is amended to read:

8§ 8721. Hotel room rental.

9* * *

10(h) Definitions.--As used in this section, the following
11words and phrases shall have the meanings given to them in this
12subsection:

13"Consideration." Receipts, fees, charges, rentals,
14leases, cash, credits, property, any amount charged by an 
15intermediary to an occupant and retained by the intermediary,
16or other payment received by operators in exchange for or in
17consideration of the use or occupancy by a transient of a
18room in a hotel for a temporary period.

1"Convention center or exhibition hall." A building or
2series of buildings:

3(1) at least one of which contains a minimum of 75,000
4gross square feet of exhibition space for shows and
5conventions;

6(2) which are not used for the retail sale of
7merchandise or part of any shopping center, mall or other
8retail center;

9(3) a major function of which is to house meetings,
10exhibitions, shows, conventions, assemblies, convocations and
11similar gatherings. The term includes land appurtenant to the
12building or buildings.

13"Cooperating political subdivision or agency of
14government." A city or public authority located in a county:

15(1) within the boundaries of which a convention center
16or exhibition hall is planned or constructed; and

17(2) which shares with the county duties, obligations or
18privileges with respect to that convention center.

19"Hotel." Any of the following:

20(1) Any hotel, motel, inn, guest house or other building
21located within the taxing jurisdiction which holds itself out
22by any means, including advertising, license, registration
23with any innkeeper's group, convention listing association,
24travel publication or similar association or with any
25government agency, as being available to provide overnight
26lodging or use of facility space for consideration to persons
27seeking temporary accommodation.

28(2) A place which advertises to the public at large or a
29segment of the public at large that it will provide beds,
30sanitary facilities or other space for a temporary period to

1members of the public at large.

2(3) A place recognized as a hostelry.

3The term does not include portions of the facility which are
4devoted to individuals who have established permanent residence.

5"Intermediary." A person who facilitates the booking of
6hotel reservations and who is not an operator.

7"Municipality." Notwithstanding section 8401 (relating
8to definitions), a township or borough or a home rule
9municipality which was formerly a township or borough.

10"Occupancy." The use or possession or the right to the
11use or possession by any person other than a permanent
12resident of a room in a hotel for any purpose or the right to
13the use or possession of the furnishings or to the services
14accompanying the use and possession of the room.

15"Operating deficit." The excess of expenses over
16receipts from the operation and management of a convention
17center or exhibition hall.

18"Operator." Any individual, partnership, nonprofit or
19profit-making association or corporation or other person or
20group of persons that maintain, operate, manage, own, have
21custody of or otherwise possess the right to rent or lease
22overnight accommodations in a hotel to the public for
23consideration.

24"Patron." A person that pays the consideration for the
25occupancy of a room in a hotel.

26"Permanent resident." An individual who has occupied or
27has the right to occupancy of a room in a hotel as a patron
28or otherwise for a period exceeding 30 consecutive days.

29"Recognized tourist promotion agency." As defined in
30section 3(6) of the former act of April 28, 1961 (P.L.111, 

1No.50), known as the Tourist Promotion Law and in accordance 
2with the Tourist Promotion Law, the nonprofit corporation,
3organization, association or agency:

4(1) which is and has been engaged in planning and
5promoting programs designed to stimulate and increase the
6volume of tourist, visitor and vacation business within
7counties it serves; and

8(2) which is recognized by the Department of Community
9and Economic Development.

10"Regional tourist promotion activities." Services,
11activities, facilities and events, which result in a
12significant number of nonresidents visiting a county of the
13second class for recreational, cultural or educational
14purposes.

15"Room." A space in a hotel set aside for use and
16occupancy by patrons, or otherwise, for consideration, having
17at least one bed or other sleeping accommodation.

18"Substantial completion." Construction which is
19sufficiently completed in accordance with contract documents
20and certified by the convention center authority's architect
21or engineer, as modified by change orders so that:

22(1) the main convention area can be used, occupied or
23operated for its intended use; and

24(2) at least 90% of the work on the main convention or
25exhibition area is complete.

26"Temporary." A period of time not exceeding 30
27consecutive days.

28"Transaction." The activity involving the obtaining by a
29transient or patron of the use or occupancy of a hotel room
30from which consideration emanates to the operator under an

1express or an implied contract.

2"Transient." An individual who obtains accommodation in
3any hotel for himself by means of registering at the facility
4for the temporary occupancy of any room for the personal use
5of that individual by paying to the operator of the facility
6a fee in consideration for the accommodation.

7Section 2. This act shall take effect in 60 days.