PRIOR PRINTER'S NO. 2267 PRINTER'S NO. 2316
No. 1583 Session of 2000
INTRODUCED BY PUNT, OCTOBER 31, 2000
AS AMENDED ON THIRD CONSIDERATION, NOVEMBER 20, 2000
AN ACT
1 Amending the act of August 9, 1955 (P.L.323, No.130), entitled,
2 as amended, "An act relating to counties of the first, third,
3 fourth, fifth, sixth, seventh and eighth classes; amending,
4 revising, consolidating and changing the laws relating
5 thereto; relating to imposition of excise taxes by counties,
6 including authorizing imposition of an excise tax on the
7 rental of motor vehicles by counties of the first class; and
8 providing for regional renaissance initiatives," further
9 providing for EXCISE TAXES AND FOR hotel room tax. <--
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. The act of August 9, 1955 (P.L.323, No.130), known <--
13 as The County Code, is amended by adding a section to read:
14 SECTION 1. SECTION 1770.2(F) OF THE ACT OF AUGUST 9, 1955 <--
15 (P.L.323, NO.130), KNOWN AS THE COUNTY CODE, AMENDED OR ADDED
16 JUNE 18, 1997 (P.L.179, NO.18), FEBRUARY 18, 1998 (P.L.156,
17 NO.23) AND JUNE 25, 1999 (P.L.182, NO.25), IS AMENDED TO READ:
18 SECTION 1770.2. AUTHORIZATION OF EXCISE TAX.--* * *
19 (F) AS USED IN THIS SECTION, THE FOLLOWING WORDS AND PHRASES
20 SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SUBSECTION:
21 "CONSIDERATION." RECEIPTS, FEES, CHARGES, RENTALS, LEASES,
1 CASH, CREDITS, PROPERTY OF ANY KIND OR NATURE, OR OTHER PAYMENT
2 RECEIVED BY OPERATORS IN EXCHANGE FOR OR IN CONSIDERATION OF THE
3 USE OR OCCUPANCY BY A TRANSIENT OF A ROOM OR ROOMS IN A HOTEL
4 FOR ANY TEMPORARY PERIOD.
5 "COUNTY." ANY COUNTY WHICH IS [ON THE EFFECTIVE DATE OF THIS
6 ACT] A COUNTY OF THE THIRD CLASS HAVING A POPULATION UNDER THE
7 1990 FEDERAL DECENNIAL CENSUS IN EXCESS OF 337,000 RESIDENTS,
8 BUT LESS THAN 341,000 RESIDENTS[, OR]; A COUNTY OF THE THIRD
9 CLASS HAVING A POPULATION UNDER THE 1990 FEDERAL DECENNIAL
10 CENSUS IN EXCESS OF 374,000 RESIDENTS, BUT LESS THAN 380,000
11 RESIDENTS[, OR]; A COUNTY OF THE THIRD CLASS HAVING A POPULATION
12 UNDER THE 1990 FEDERAL DECENNIAL CENSUS IN EXCESS OF 415,000
13 RESIDENTS, BUT LESS THAN 500,000 RESIDENTS[, OR]; A COUNTY OF
14 THE FOURTH CLASS HAVING A POPULATION UNDER THE 1990 FEDERAL
15 DECENNIAL CENSUS IN EXCESS OF 159,000 RESIDENTS, BUT LESS THAN
16 175,000 RESIDENTS[, OR]; A COUNTY OF THE FIFTH CLASS HAVING A
17 POPULATION UNDER THE 1990 FEDERAL DECENNIAL CENSUS IN EXCESS OF
18 123,000 RESIDENTS[, OR]; A COUNTY OF THE FIFTH CLASS HAVING A
19 POPULATION UNDER THE 1990 FEDERAL DECENNIAL CENSUS IN EXCESS OF
20 117,000 RESIDENTS, BUT LESS THAN 121,050 RESIDENTS[, OR]; A
21 COUNTY OF THE SIXTH CLASS HAVING A POPULATION UNDER THE 1990
22 FEDERAL DECENNIAL CENSUS IN EXCESS OF 87,000 RESIDENTS[.]; OR A
23 COUNTY OF THE SIXTH CLASS HAVING A POPULATION UNDER THE 1990
24 FEDERAL DECIMAL CENSUS IN EXCESS OF 38,000 RESIDENTS, BUT LESS
25 THAN 40,000 RESIDENTS.
26 "HOTEL." A HOTEL, MOTEL, INN, GUEST HOUSE OR OTHER STRUCTURE
27 WHICH HOLDS ITSELF OUT BY ANY MEANS, INCLUDING ADVERTISING,
28 LICENSE, REGISTRATION WITH AN INNKEEPERS' GROUP, CONVENTION
29 LISTING ASSOCIATION, TRAVEL PUBLICATION OR SIMILAR ASSOCIATION
30 OR WITH A GOVERNMENT AGENCY, AS BEING AVAILABLE TO PROVIDE
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1 OVERNIGHT LODGING OR USE OF FACILITY SPACE FOR CONSIDERATION TO
2 PERSONS SEEKING TEMPORARY ACCOMMODATION; ANY PLACE WHICH
3 ADVERTISES TO THE PUBLIC AT LARGE OR ANY SEGMENT THEREOF THAT IT
4 WILL PROVIDE BEDS, SANITARY FACILITIES OR OTHER SPACE FOR A
5 TEMPORARY PERIOD TO MEMBERS OF THE PUBLIC AT LARGE; OR ANY PLACE
6 RECOGNIZED AS A HOSTELRY. THE TERM DOES NOT INCLUDE ANY PORTION
7 OF A FACILITY THAT IS DEVOTED TO PERSONS WHO HAVE AN ESTABLISHED
8 PERMANENT RESIDENCE OR A COLLEGE OR UNIVERSITY STUDENT RESIDENCE
9 HALL OR ANY PRIVATE CAMPGROUND, OR ANY CABINS, PUBLIC
10 CAMPGROUNDS OR OTHER FACILITIES LOCATED ON STATE LAND.
11 "OCCUPANCY." THE USE OR POSSESSION OR THE RIGHT TO THE USE
12 OR POSSESSION BY ANY PERSON OTHER THAN A PERMANENT RESIDENT OF
13 ANY ROOM IN A HOTEL FOR ANY PURPOSE OR THE RIGHT TO THE USE OR
14 POSSESSION OF THE FURNISHINGS OR TO THE SERVICES ACCOMPANYING
15 THE USE AND POSSESSION OF THE ROOM.
16 "OPERATOR." AN INDIVIDUAL, PARTNERSHIP, NONPROFIT OR PROFIT-
17 MAKING ASSOCIATION OR CORPORATION OR OTHER PERSON OR GROUP OF
18 PERSONS WHO MAINTAIN, OPERATE, MANAGE, OWN, HAVE CUSTODY OF OR
19 OTHERWISE POSSESS THE RIGHT TO RENT OR LEASE OVERNIGHT
20 ACCOMMODATIONS IN A HOTEL TO THE PUBLIC FOR CONSIDERATION.
21 "PATRON." A PERSON WHO PAYS THE CONSIDERATION FOR THE
22 OCCUPANCY OF A ROOM OR ROOMS IN A HOTEL.
23 "PERMANENT RESIDENT." A PERSON WHO HAS OCCUPIED OR HAS THE
24 RIGHT TO OCCUPANCY OF A ROOM OR ROOMS IN A HOTEL AS A PATRON OR
25 OTHERWISE FOR A PERIOD EXCEEDING THIRTY CONSECUTIVE DAYS.
26 "RECOGNIZED TOURIST PROMOTION AGENCY." THE NONPROFIT
27 CORPORATION, ORGANIZATION, ASSOCIATION OR AGENCY WHICH IS
28 ENGAGED IN PLANNING AND PROMOTING PROGRAMS DESIGNED TO STIMULATE
29 AND INCREASE THE VOLUME OF TOURIST, VISITOR AND VACATION
30 BUSINESS WITHIN COUNTIES SERVED BY THE AGENCY AS THAT TERM IS
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1 DEFINED IN THE ACT OF APRIL 28, 1961 (P.L.111, NO.50), KNOWN AS
2 THE "TOURIST PROMOTION LAW."
3 "ROOM." A SPACE IN A HOTEL SET ASIDE FOR USE AND OCCUPANCY
4 BY PATRONS, OR OTHERWISE, FOR CONSIDERATION, HAVING AT LEAST ONE
5 BED OR OTHER SLEEPING ACCOMMODATION IN A ROOM OR GROUP OF ROOMS.
6 "TRANSACTION." THE ACTIVITY INVOLVING THE OBTAINING BY A
7 TRANSIENT OR PATRON OF THE USE OR OCCUPANCY OF A HOTEL ROOM FROM
8 WHICH CONSIDERATION IS PAYABLE TO THE OPERATOR UNDER AN EXPRESS
9 OR AN IMPLIED CONTRACT.
10 "TRANSIENT." AN INDIVIDUAL WHO OBTAINS ACCOMMODATION IN A
11 HOTEL BY MEANS OF REGISTERING AT THE FACILITY FOR THE TEMPORARY
12 OCCUPANCY OF A ROOM FOR THE PERSONAL USE OF THE INDIVIDUAL BY
13 PAYING A FEE TO THE OPERATOR.
14 SECTION 2. THE ACT IS AMENDED BY ADDING A SECTION TO READ:
15 Section 1770.6. Authorization of Three Per Centum Hotel
16 Tax.--(a) The county commissioners of any county of the sixth
17 class having a population under the 1990 Federal Decennial
18 Census in excess of 78,250 residents, but less than 79,000
19 residents, may impose a hotel tax not to exceed three per centum
20 of the consideration received by each operator of a hotel within
21 the county from each transaction of renting a room or rooms to
22 transients. The tax shall be collected by the operator from the
23 patron of the room or rooms and paid over to the county as
24 herein provided.
25 (b) The county commissioners may by ordinance impose
26 requirements for keeping of records, the filing of tax returns
27 and the time and manner of collection and payment of tax. The
28 county commissioners may also impose by ordinance penalties and
29 interest for failure to comply with recordkeeping, filing,
30 collection and payment requirements.
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1 (c) The county commissioners of each county shall designate
2 the entity or agency responsible to collect and to enforce the
3 collection of the tax on their behalf. All revenues received
4 from the tax shall be deposited into a special fund which is to
5 be established by the county's legally sanctioned and duly
6 designated Tourist Promotion Agency (TPA). The disposition of
7 the revenues from the TPA hotel tax fund shall be as follows:
8 seventy-five per centum of all revenues received per annum shall
9 be used by the TPA for the promotion, advertising and marketing
10 of tourism and special events and for administrative costs.
11 Twenty-five per centum of all revenues received per annum shall
12 be used by the county commissioners for the purpose of general
13 county government operations, economic development, historic
14 preservation and grants to local municipalities having police
15 departments. Any fees for administering the collection and
16 distribution of the tax shall be negotiated by the TPA and the
17 county commissioners.
18 (d) The treasurer of each county electing to impose the tax
19 authorized under this section shall collect the tax and deposit
20 the revenues received from the tax in a special fund established
21 for that purpose.
22 (e) The tax year for a tax imposed under this section shall
23 run concurrently with the calendar year.
24 (f) As used in this section, the following words and phrases
25 shall have the meanings given to them in this subsection:
26 "Consideration." Receipts, fees, charges, rentals, leases,
27 cash, credits, property of any kind or nature, or other payment
28 received by operators in exchange for or in consideration of the
29 use or occupancy by a transient of a room or rooms in a hotel
30 for any temporary period.
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1 "Hotel." A hotel, motel, inn, guest house or other structure
2 which holds itself out by any means, including advertising,
3 license, registration with an innkeepers' group, convention
4 listing association, travel publication or similar association
5 or with a government agency, as being available to provide
6 overnight lodging or use of facility space for consideration to
7 persons seeking temporary accommodation; any place which
8 advertises to the public at large or any segment thereof that it
9 will provide beds, sanitary facilities or other space for a
10 temporary period to members of the public at large; or any place
11 recognized as a hostelry. The term does not include any portion
12 of a facility that is devoted to persons who have an established
13 permanent residence or a college or university student residence
14 hall.
15 "Occupancy." The use or possession or the right to the use
16 or possession by any person other than a permanent resident of
17 any room in a hotel for any purpose or the right to the use or
18 possession of the furnishings or to the services accompanying
19 the use and possession of the room.
20 "Operator." An individual, partnership, nonprofit or profit-
21 making association or corporation or other person or group of
22 persons who maintain, operate, manage, own, have custody of or
23 otherwise possess the right to rent or lease overnight
24 accommodations in a hotel to the public for consideration.
25 "Patron." A person who pays the consideration for the
26 occupancy of a room or rooms in a hotel.
27 "Permanent resident." A person who has occupied or has the
28 right to occupancy of a room or rooms in a hotel as a patron or
29 otherwise for a period exceeding thirty consecutive days.
30 "Room." A space in a hotel set aside for use and occupancy
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1 by patrons, or otherwise, for consideration, having at least one
2 bed or other sleeping accommodation in a room or group of rooms.
3 "Tourist Promotion Agency (TPA)." An organization, agency or
4 corporation designated to be such by the board of commissioners
5 as of January 1, 2000, of the county in which the tax is
6 imposed. The TPA shall be duly established, designated and
7 recognized as the county's TPA in accordance with and pursuant
8 to the act of April 28, 1961 (P.L.111, No.50), known as the
9 "Tourist Promotion Law."
10 "Transaction." The activity involving the obtaining by a
11 transient or patron of the use or occupancy of a hotel room from
12 which consideration is payable to the operator under an express
13 or an implied contract.
14 "Transient." An individual who obtains accommodation in a
15 hotel by means of registering at the facility for the temporary
16 occupancy of a room for the personal use of the individual by
17 paying a fee to the operator.
18 Section 2 3. This act shall take effect in 60 days. <--
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