1Amending the act of August 9, 1955 (P.L.323, No.130), entitled,
2as amended, "An act relating to counties of the first, third,
3fourth, fifth, sixth, seventh and eighth classes; amending,
4revising, consolidating and changing the laws relating
5thereto; relating to imposition of excise taxes by counties,
6including authorizing imposition of an excise tax on the
7rental of motor vehicles by counties of the first class; and
8providing for regional renaissance initiatives," further
9providing for authorization of hotel tax.

10The General Assembly of the Commonwealth of Pennsylvania
11hereby enacts as follows:

12Section 1. The definitions of "hotel," "occupancy" and
13"permanent resident" in section 1770.6(f) of the act of August
149, 1955 (P.L.323, No.130), known as The County Code, amended or
15added December 22, 2000 (P.L.1019, No.142) and July 5, 2005
16(P.L.38, No.12), are amended and the subsection is amended by
17adding a definition to read:

18Section 1770.6. Authorization of Hotel Tax.--* * *

19(f) Definitions.--As used in this section, the following

1words and phrases shall have the meanings given to them in this
2subsection:

3* * *

4"Domicile." The place where a person has a true and fixed
5home and principal establishment for an indefinite time and to
6which, whenever absent, that person intends to return. Domicile
7continues until another place of domicile is established. The
8term domicile shall not include a person or business domiciled
9outside of this Commonwealth who rents or utilizes a room or any
10portion of a hotel for a period in excess of thirty days. In the
11case of a business, domicile shall be that place where a
12business' executive offices and executives' direct support staff
13are located and where most, if not all, of the corporate
14functions of the business are conducted or coordinated.

15"Hotel." A hotel, motel, bed and breakfast, homestead, inn,
16guest house or other structure which holds itself out by any
17means, including advertising, license, registration with an
18innkeepers' group, convention listing association, travel
19publication or similar association or with a government agency,
20as being available to provide overnight lodging or use of
21facility space for consideration to persons seeking temporary
22accommodation; any place which advertises to the public at large
23or any segment thereof that it will provide beds, sanitary
24facilities or other space for a temporary period to members of
25the public at large; or any place recognized as a hostelry. The
26term does not include:

27(1)  any portion of a facility that is occupied for more than 
28thirty days by persons who are domiciled in this Commonwealth or
29devoted to persons who [have an established permanent residence
30or] are not domiciled in this Commonwealth, but who have been
 

1granted a protection order by the court in accordance with 23 
2Pa.C.S. Ch. 61 (relating to protection from abuse) or by a 
3comparable court in another state or persons who have left a 
4residence or household to avoid further abuse;

5(2) a college or university student residence hall [or];

6(3) any private campground or any cabins, public campgrounds
7or other facilities located on State land;

8(4) any room of a hotel that is occupied by a member of the 
9armed forces of the United States, a reserve component or the 
10National Guard who is on active duty; or

11(5) any room of a hotel that is occupied by persons seeking
12temporary accommodations due to a declaration of a disaster
13emergency by the governor in accordance with 35 Pa.C.S. § 7301
14(relating to general authority of governor) or a declaration of
15a major disaster emergency by the President of the United States
16as defined under The Robert T. Stafford Disaster Relief and
17Emergency Assistance Act (Public Law 93-288, 88 Stat. 143),
18including any room that is occupied by emergency responders as
19defined in 35 Pa.C.S. § 7332 (relating to definitions) due to an
20emergency declaration, regardless of whether such emergency
21responders are domiciled within or outside this Commonwealth.

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

27* * *

28["Permanent resident." A person who has occupied or has the
29right to occupancy of a room or rooms in a hotel as a patron or
30otherwise for a period exceeding thirty consecutive days.]

1* * *

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