AN ACT

 

1Amending Title 64 (Public Authorities and Quasi-Public
2Corporations) of the Pennsylvania Consolidated Statutes, in
3Pennsylvania Convention Center Authority, further providing
4for hotel room rental tax and continuation of existing tax.

5The General Assembly of the Commonwealth of Pennsylvania
6hereby enacts as follows:

7Section 1. Section 6025(j) of Title 64 of the Pennsylvania
8Consolidated Statutes is amended to read:

9§ 6025. Hotel room rental tax; continuation of existing tax.

10* * *

11(j) Definitions.--In addition to the definitions provided by
12section 6003 (relating to definitions), the following words and
13phrases when used in this section shall have the meanings given
14to them in this subsection unless the context clearly indicates
15otherwise:

16"Consideration." Receipts, fees, charges, rentals, leases,
17cash, credits, property of any kind or nature, any amount 
18charged by an intermediary to an occupant and retained by the 

1intermediary, or other payment, received by operators in
2exchange for or in consideration of the use or occupancy by a
3transient of a room or rooms in a hotel for any temporary
4period.

5"Hotel." As follows:

6(1) Any hotel, motel, inn, guesthouse or other building
7located within the city which holds itself out by any means,
8including advertising, license, registration with any
9innkeeper's group, convention listing association, travel
10publication or similar association or with any government
11agency, as being available to provide overnight lodging or
12use of facility space for consideration to individuals
13seeking temporary accommodation.

14(2) Any place which advertises to the public at large or
15any segment of the public that it will provide beds, sanitary
16facilities or other space for a temporary period to members
17of the public at large.

18(3) Any place recognized as a hostelry.

19The term does not include a portion of a facility which is
20devoted to individuals who have established permanent residence.

21"Intermediary." A person who facilitates the booking of
22hotel reservations and who is not an operator.

23"Occupancy." The use or possession or the right to the use
24or possession by any person other than a permanent resident of
25any room in a hotel for any purpose or the right to the use or
26possession of the furnishings or to the services accompanying
27the use and possession of the room.

28"Operator." Any individual, partnership, nonprofit or
29profit-making association or corporation or other person or
30group of persons that maintains, operates, manages, owns, has

1custody of or otherwise possesses the right to rent or lease
2overnight accommodations in a hotel to the public for
3consideration.

4"Patron." A person that pays the consideration for the
5occupancy of a room or rooms in a hotel.

6"Permanent resident." Any person who has occupied or has the
7right to occupy any room or rooms in a hotel as a patron or
8otherwise for a period exceeding 30 consecutive days.

9"Room." A space in a hotel set aside for use and occupancy
10by patrons, or otherwise, for consideration, having at least one
11bed or other sleeping accommodations provided in the space.

12"Temporary." A period of time not exceeding 30 consecutive
13days.

14"Tourist promotion agency." The agency designated by the
15council of the city in which the convention center is located to
16be eligible for grants from the Department of Community and
17Economic Development pursuant to the act of April 28, 1961 
18(P.L.111, No.50), known as the Tourist Promotion Law.

19"Transaction." The activity involving the obtaining by a
20transient or patron of the use or occupancy of a hotel room from
21which consideration emanates to the operator under an express or
22an implied contract.

23"Transient." An individual who obtains an accommodation in a
24hotel for the individual by means of registering at the facility
25for the temporary occupancy of any room for the personal use of
26that individual by paying to the operator of the facility a fee
27in consideration for the use.

28Section 2. This act shall take effect in 60 days.