THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY SONNEY, HORNAMAN, FABRIZIO, J. EVANS AND HARKINS, MAY 5, 2011

REFERRED TO COMMITTEE ON TOURISM AND RECREATIONAL DEVELOPMENT, MAY 5, 2011  

AN ACT

Amending the act of August 9, 1955 (P.L.323, No.130), entitled,

as amended, "An act relating to counties of the first, third,

fourth, fifth, sixth, seventh and eighth classes; amending,

revising, consolidating and changing the laws relating

thereto; relating to imposition of excise taxes by counties,

including authorizing imposition of an excise tax on the

rental of motor vehicles by counties of the first class; and

providing for regional renaissance initiatives," in

alternative provision for third class county convention

center authorities, further providing for hotel room rental

tax.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 2399.72(b), (c), (d) and the definition

of "tourist promotion agency" in subsection (k) of the act of

August 9, 1955 (P.L.323, No.130), known as The County Code,

added October 18, 2000 (P.L.541, No.73), are amended to read:

Section 2399.72.  Hotel Room Rental Tax.--* * *

(b)  The rate of tax imposed under this section by the county

in which the authority's convention center facilities are

located shall not exceed [five] seven per centum.

(c)  Subject to the deduction of the administrative fee

authorized by subsection (i), [eighty per centum of revenues

received from taxes imposed pursuant to this section shall be

deposited within two working days in the special fund required

under subsection (d) for the use of the authority for authority

purposes. Twenty per centum of the revenues received from taxes

imposed pursuant to this section shall be deposited within two

working days in the tourist promotion agency fund required under

subsection (d) until disbursed as provided in subsection (g).]

the revenues shall be distributed as follows:

(1)  The revenues from the special funds required under

subsection (d) attributable to the levy of the first five per

centum of the tax shall be distributed as follows:

(i)  Eighty per centum shall be deposited within two working

days in the special fund required under subsection (d) for the

use of the authority for authority purposes.

(ii)  Twenty per centum shall be deposited within two working

days in the tourist promotion agency fund required under

subsection (d) until disbursed as provided in subsection (g).

(2)  The revenues from the special fund attributable to the

levy of the remaining two per centum of the tax shall be

deposited in the tourist promotion agency fund required under

subsection (d) until disbursed pursuant to subsection (g).

(d)  The treasurer of each county electing to impose the tax

authorized under this section is hereby directed to collect the

tax and subject to the deduction of the administrative fee

authorized by subsection (i):

(1)  to deposit eighty per centum of the revenues [received

from] attributable to the levy of the first five per centum of 

the tax in a special fund established for the purposes set forth

in this section; [and]

(2)  to deposit twenty per centum of the revenues [received

from] attributable to the levy of the first five per centum of 

the tax in the tourist promotion agency fund until disbursed

pursuant to subsection (g)[.]; and

(3)  to deposit the revenues attributable to the levy of the

remaining two per centum of the tax in the tourist promotion

agency fund until disbursed pursuant to subsection (g).

Interest on moneys deposited in the funds shall accrue

proportionately to the respective funds as provided in this

section. The treasurer is hereby authorized to establish rules

and regulations concerning the collection of the tax, which

collection shall occur not more often than monthly nor less

often than quarterly.

* * *

(k)  As used in this section, the following words and phrases

shall have the meanings given to them in this subsection:

* * *

"Tourist promotion agency" shall mean the agency designated

by the governing body of a county or county seat in which the

convention center facilities are located to be eligible for

grants from the Department of Community and Economic Development

pursuant to the act of [April 28, 1961 (P.L.111, No.50), known

as the "Tourist Promotion Law."] July 4, 2008 (P.L.621, No.50),

known as the "Tourism Promotion Act."

* * *

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