THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY STABACK, K. SMITH, MURPHY AND KAVULICH, MAY 10, 2011

REFERRED TO COMMITTEE ON TOURISM AND RECREATIONAL DEVELOPMENT, MAY 10, 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 fiscal

affairs, further providing for authorization of hotel tax.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 1770.4(a), (c) and (d) of the act of

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

added June 18. 1997 (P.L.179, No.18), are amended and the

section is amended by adding a subsection to read:

Section 1770.4.  Authorization of Hotel Tax.--(a)  The county

commissioners of any county of the third class having a second

class A city located therein may impose a hotel tax not to

exceed [four] seven per centum of the consideration received by

each operator of a hotel within the county from each transaction

of renting a room or rooms to transients. The tax shall be

collected by the operator from the patron of the room or rooms

and paid over to the county as herein provided.

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(c)  The county commissioners of each county shall designate

the entity or agency responsible to collect and to enforce the

collection of the tax on their behalf. All revenues received

from the tax shall be deposited into a special fund which is to

be established by the county's legally sanctioned and duly

designated Tourist Promotion Agency (TPA). The disposition of

the revenues from the TPA hotel tax fund shall be as follows: a

minimum of [twenty] forty per centum of all revenues received

per annum shall be used by the TPA for the appropriate and

reasonable operational, marketing and promotional expenses of

the TPA. Other tax revenues received and amounting to not more

than [eighty] sixty per centum of total annual revenues shall be

used for reasonable expenses associated with collection and

enforcement of the tax; for county-owned tourist and

recreational facilities, sports facilities or visitor centers;

or for other tourism-related activities as determined by the

county commissioners.

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

authorized under this section shall collect the tax and deposit

the revenues received from the tax in a special fund established

for that purpose. The revenues from the special fund shall be

used for county-owned tourist and recreational facilities,

sports facilities, the visitors center or [use of any county-

municipal authority], for other expenditures, debts or

liabilities related to tourism or recreational facilities

incurred by municipal authorities as determined by the county

commissioners.

(d.1)  Annually, beginning on July 1, 2011, or within sixty

days of the effective date of this section, whichever is later,

the county and the TPA shall prepare a report listing revenues

received and expenditures made pursuant to this section. The

report shall be submitted to the chairman and minority chairman

of the Community, Economic and Recreational Development

Committee of the Senate and the chairman and minority chairman

of the Tourism and Recreational Development Committee of the

House of Representatives.

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