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," in fiscal
9affairs, <-providing for authorization of five percent hotel 
10tax in certain counties of the fourth class. <-further 
11providing for authorization of hotel tax; and providing for 
12hotel room rental tax in certain third class counties, for 
13hotel room rental tax in certain fourth class counties, for 
14hotel room rental tax in second class township, for hotel 
15room rental tax in additional fourth class counties, for 
16hotel room rental tax in other fourth class counties, for 
17hotel room rental tax in certain other fourth class counties 
18and for hotel room rental tax in certain sixth class 
19counties.

20The General Assembly of the Commonwealth of Pennsylvania
21hereby enacts as follows:

<-22Section 1. The act of August 9, 1955 (P.L.323, No.130),
23known as The County Code, is amended by adding a section to
24read:

25Section 1773. Authorization of Five Per Centum Hotel Tax.--
26(a) The county commissioners of any county of the fourth class

1having a population under the 2010 Federal decennial census in
2excess of 145,000 residents, but less than 209,999 residents,
3may impose a hotel tax not to exceed five per centum of the
4consideration received by each operator of a hotel within the
5county from each transaction of renting a room or rooms to
6transients. The tax shall be collected by the operator from the
7patron of the room or rooms and paid over to the county as
8herein provided.

9(b) The provisions of subsection (c) notwithstanding, county
10commissioners may by ordinance impose requirements for keeping
11of records, the filing of tax returns and the time and manner of
12collection and payment of tax. The county commissioners may also
13impose by ordinance penalties and interest for failure to comply
14with recordkeeping, filing, collection and payment requirements.

15(c) Each operator of a hotel within a county that imposes
16the tax authorized under this section shall submit to an audit
17of hotel tax revenue. The audit shall be conducted by the county
18commissioners and shall consist, at a minimum, of determining
19the total amount of consideration received by the operator from
20transactions of renting a room or rooms to transients during the
21period being audited and the total amount of hotel tax revenue
22collected. The county commissioners or their duly authorized
23agents shall conduct at least one audit annually and shall bear
24the costs of the audit.

25(d) The treasurer of each county that imposes the tax
26authorized under this section shall collect the tax and deposit
27the revenues received from the tax in a special fund established
28for that purpose. Subject to the deduction of the administrative
29fee authorized by subsection (h), the disposition of the
30revenues from the TPA hotel tax fund shall be as follows:

1(1) Seventy-five per centum of all revenues received per
2annum shall be used by the county's recognized TPA for the
3promotion, advertising and marketing of tourism and special
4events and for administrative costs.

5(2) Twenty-five per centum of all revenues received per
6annum shall be distributed as follows:

7(i) Fifty per centum shall be used by the county
8commissioners for the purposes of economic development, historic
9preservation and the arts. The county commissioners shall use 
10ten per centum of the funds received under this subclause for 
11grants to municipalities that each have at least 20,000 
12residents.

13(ii) Fifty per centum shall be used by the county
14commissioners for grants to municipalities that:

15(A) have a municipal police department employing at least
16two full-time police officers assigned to law enforcement duties
17who work a minimum of two hundred days per year; or

18(B) are a member of a regional police department that
19provides full-time police services to the municipality pursuant
20to an agreement or contract.

21(iii) Municipalities receiving grants under subclause (ii)
22must meet or have met the eligibility requirements under
23subclause (ii)(A) or (B) for a minimum of two years prior to
24receiving the grant.

25(e) Grants under subsection (d)(2)(ii) shall be distributed
26to municipalities in proportion to the number of hotel rooms
27within the municipality as a percentage of the total number of
28hotel rooms in municipalities with police departments under
29subsection (d)(2)(ii) as compiled by the recognized TPA and
30certified by the county commissioners. Grants shall be used for

1police and law enforcement purposes. Any portion of a grant not
2used for police and law enforcement purposes shall be returned
3to the county for the purposes of subsection (d)(2)(i).

4(f) The tax year for a tax imposed under this section shall
5run concurrently with the calendar year.

6(g) An audited report on the income and expenditures
7incurred by a tourist promotion agency receiving any revenues
8from the tax authorized under this section shall be submitted
9annually by the tourist promotion agency to the county
10commissioners.

11(h) The county may deduct and retain an administrative fee
12from the taxes collected under this section. The administrative
13fee established by the county may not exceed in any tax year the
14lesser of:

15(1) four and one-half per centum of all taxes collected
16under this section; or

17(2) ninety-five thousand dollars ($95,000), which amount
18shall be adjusted biannually, beginning two years after the
19effective date of this subsection, by the percentage growth in
20the Consumer Price Index for All Urban Consumers.

21(i) Revenue collected from the fee imposed under subsection
22(h) shall be used for the following purposes:

23(1) Defraying the costs associated with the collection and
24administration of the tax.

25(2) Defraying the costs of the review required under
26subsection (c).

27(j) As used in this section, the following words and phrases
28shall have the meanings given to them in this subsection:

29"Consideration." Receipts, fees, charges, rentals, leases,
30cash, credits, property of any kind or nature, or other payment

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

4"Hotel." A hotel, motel, inn, guest house or other structure
5which holds itself out by any means, including advertising,
6license, registration with an innkeepers' group, convention
7listing association, travel publication or similar association
8or with a government agency, as being available to provide
9overnight lodging or use of facility space for consideration to
10persons seeking temporary accommodation; any place which
11advertises to the public at large or any segment thereof that it
12will provide beds, sanitary facilities or other space for a
13temporary period to members of the public at large; or any place
14recognized as a hostelry. The term does not include any portion
15of a facility that is devoted to persons who have an established
16permanent residence or a college or university student residence
17hall.

18"Occupancy." The use or possession or the right to the use
19or possession by any person other than a permanent resident of
20any room in a hotel for any purpose or the right to the use or
21possession of the furnishings or to the services accompanying
22the use and possession of the room.

23"Operator." An individual, partnership, nonprofit or profit-
24making association or corporation or other person or group of
25persons who maintain, operate, manage, own, have custody of or
26otherwise possess the right to rent or lease overnight
27accommodations in a hotel to the public for consideration.

28"Patron." A person who pays the consideration for the
29occupancy of a room or rooms in a hotel.

30"Permanent resident." A person who has occupied or has the

1right to occupancy of a room or rooms in a hotel as a patron or
2otherwise for a period exceeding thirty consecutive days.

3"Room." A space in a hotel set aside for use and occupancy
4by patrons, or otherwise, for consideration, having at least one
5bed or other sleeping accommodation in a room or group of rooms.

6"Tourist Promotion Agency (TPA)." An organization, agency or
7corporation designated to be such by the board of commissioners
8as of January 1, 2000, of the county in which the tax is
9imposed. The TPA shall be duly established, designated and
10recognized as the county's TPA in accordance with and pursuant
11to the act of July 4, 2008 (P.L.621, No.50), known as the
12"Tourism Promotion Act."

13"Transaction." The activity involving the obtaining by a
14transient or patron of the use or occupancy of a hotel room from
15which consideration is payable to the operator under an express
16or an implied contract.

17"Transient." An individual who obtains accommodation in a
18hotel by means of registering at the facility for the temporary
19occupancy of a room for the personal use of the individual by
20paying a fee to the operator.

21Section 2. This act shall take effect immediately.

<-22Section 1. The definition of "permanent resident" in section 
231770.6(f) of the act of August 9, 1955 (P.L.323, No.130), known 
24as The County Code, amended July 5, 2005 (P.L.38, No.12), is 
25amended to read:

26Section 1770.6. Authorization of Hotel Tax.--* * *

27(f) Definitions.--As used in this section, the following
28words and phrases shall have the meanings given to them in this
29subsection:

30* * *

1"Permanent resident." A person who has occupied or has the
2right to occupancy of a room or rooms in a hotel as a patron or
3otherwise for a period exceeding thirty consecutive days. The 
4term does not apply to a tax imposed under this section by a 
5county of the fourth class having a population during the 2010 
6Federal decennial census in excess of 205,000 residents but less 
7than 210,000 residents.

8* * *

9Section 2. The act is amended by adding sections to read:

10Section 1773. (Reserved).

11Section 1773.1. Hotel room rental tax in certain third class
12counties.--(a) A county may, by ordinance, impose a tax which 
13shall be known as a hotel room rental tax on the consideration 
14received by each operator of a hotel within the county from each 
15transaction of renting a room or rooms to accommodate 
16transients. The tax shall be collected by the operator from the 
17patron of the room and paid over to the county where the hotel 
18is located as provided under this section.

19(b) The rate of the tax imposed under this section shall not
20exceed two per centum, in addition to the tax imposed under
21section 1770.2.

22(c) The treasurer of each county electing to impose the tax
23authorized under this section shall collect the tax and deposit
24the revenues received from the tax in a special fund established
25for that purpose. Subsequent to the deduction for administrative
26costs established in subsection (f), the county shall distribute
27to the recognized tourist promotion agency all revenues received
28from the tax not later than sixty days after receipt of the tax
29revenues. The revenues from the special fund shall be used by
30the recognized tourist promotion agency for any or all of the

1following purposes:

2(1) Convention promotion.

3(2) Marketing the area served by the agency as a leisure
4travel destination.

5(3) Marketing the area served by the agency as a business
6travel destination.

7(4) Using all appropriate marketing tools to accomplish
8these purposes, including advertising, publicity, publications,
9direct marketing, direct sales and participation in industry
10trade shows.

11(5) Projects or programs that are directly and substantially
12related to tourism within the county, augment and do not unduly
13compete with private sector tourism efforts and improve and
14expand the county as a destination market.

15(6) Any other tourism marketing or promotion program deemed
16necessary by the recognized tourist promotion agency.

17(d) Each tax year for a tax imposed under this section shall
18run concurrently with the county's fiscal year.

19(e) An audited report on the income and expenditures
20incurred by a recognized tourist promotion agency receiving
21revenues from the tax authorized under this section shall be
22submitted annually by the recognized tourist promotion agency to
23the county commissioners.

24(f) For the purposes of defraying costs associated with the
25collection of the tax imposed under this section and otherwise
26performing its obligations under this section, a county is
27hereby authorized to deduct and retain an administrative fee
28from the taxes collected hereunder. The administrative fee shall
29be established by the county but shall not exceed in any tax
30year the lesser of:

1(1) two per centum of all taxes collected under this
2section; or

3(2) fifty thousand dollars, which amount shall be adjusted
4annually, beginning one year after the date of enactment, by the
5the percentage growth in the Consumer Price Index for All Urban
6Consumers as determined by the United States Department of
7Labor.

8(g) As used in this section, the following words and phrases
9shall have the meanings given to them in this subsection unless
10the context clearly indicates otherwise:

11"Consideration." Receipts, fees, charges, rentals, leases,
12cash, credits, property of any kind or nature or other payment
13received by operators in exchange for or in consideration of the
14use or occupancy by a transient of a room or rooms in a hotel
15for a temporary period.

16"County." Any county of the third class having a population
17under the 2010 Federal decennial census in excess of 430,000
18residents but less than 440,000 residents.

19"Hotel."

20(1) Any of the following:

21(i) A hotel, motel, inn, guesthouse or other structure which
22holds itself out by any means, including advertising, license,
23registration with an innkeepers' group, convention listing
24association, travel publication or similar association or with a
25government agency, as being available to provide overnight
26lodging for consideration to persons seeking temporary
27accommodation.

28(ii) A place which advertises to the public at large or any
29segment thereof that it will provide beds, sanitary facilities
30or other space for a temporary period to members of the public

1at large.

2(iii) A place recognized as a hostelry.

3(2) The term does not include any portion of a facility that
4is devoted to persons who have an established permanent
5residence or a college or university student residence hall or a
6private campground or cabins, public campgrounds or other
7facilities located on State land.

8"Operator." An individual, partnership, nonprofit or profit-
9making association or corporation or other person or group of
10persons who maintain, operate, manage, own, have custody of or
11otherwise possess the right to rent or lease overnight
12accommodations in a building to the public for consideration.

13"Patron." A person who pays the consideration for the
14occupancy of a room or rooms in a hotel.

15"Permanent resident." A person who has occupied or has the
16right to occupy a room or rooms in a hotel as a patron or
17otherwise for a period exceeding thirty consecutive days.

18"Recognized tourist promotion agency." The nonprofit
19corporation, organization, association or agency which is
20engaged in planning and promoting programs designed to stimulate
21and increase the volume of tourist, visitor and vacation
22business within counties served by the agency as that term is
23provided under the act of July 4, 2008 (P.L.621, No.50), known
24as the Tourism Promotion Act.

25"Room." A space in a building set aside for use and
26occupancy by patrons, or otherwise, for consideration, having at
27least one bed or other sleeping accommodations provided.

28"Temporary resident." A person who has occupied or has the
29right to occupy a room or rooms in a hotel as a patron or
30otherwise for a period of time not exceeding thirty consecutive

1days.

2"Transaction." The activity involving the obtaining by a
3transient or patron of the use or occupancy of a hotel room from
4which consideration emanates to the operator under an expressed
5or implied contract.

6"Transient." A person who obtains an accommodation in a
7hotel for the person by means of registering at the facility for
8the temporary occupancy of a room for the personal use of that
9person by paying to the operator of the facility a fee in
10consideration therefor.

11Section 1773.2. Hotel room rental tax in certain fourth
12class counties.--(a) A county may, by ordinance, impose a tax
13which shall be known as a hotel room rental tax on the
14consideration received by each operator of a hotel within the
15county from each transaction of renting a room or rooms to
16transients. The tax shall be collected by the operator from the
17patron of the room or rooms and paid over to the county as
18provided under this section.

19(b) The rate of the tax imposed under this section shall not
20exceed five per centum, in addition to the tax imposed under
21section 1770.6.

22(c) The provisions of subsection (d) notwithstanding, county
23commissioners may by ordinance impose requirements for keeping
24of records, the filing of tax returns and the time and manner of
25collection and payment of tax. The county commissioners may also
26impose by ordinance penalties and interest for failure to comply
27with recordkeeping, filing, collection and payment requirements.

28(d) Each operator of a hotel within a county that imposes
29the tax authorized under this section shall submit to an audit
30of hotel tax revenue. The audit shall be conducted by the county

1commissioners and shall consist, at a minimum, of determining
2the total amount of consideration received by the operator from
3transactions of renting a room or rooms to transients during the
4period being audited and the total amount of hotel tax revenue
5collected. The county commissioners or their duly authorized
6agents shall conduct at least one audit annually and shall bear
7the costs of the audit.

8(e) The treasurer of each county that imposes the tax
9authorized under this section shall collect the tax and deposit
10the revenues received from the tax in a special fund established
11for that purpose. Subject to the deduction of the administrative
12fee authorized by subsection (h), the disposition of the
13revenues from the special fund shall be as follows:

14(1) Seventy-five per centum of all revenues received per
15annum shall be used by the county's TPA for the promotion,
16advertising and marketing of tourism and special events and for
17administrative costs.

18(2) Twenty-five per centum of all revenues received per
19annum shall be distributed as follows:

20(i) Fifty per centum shall be used by the county
21commissioners for the purposes of economic development, historic
22preservation and the arts. The county commissioners shall use
23ten per centum of the funds received under this subparagraph for
24grants to municipalities that each have at least 20,000
25residents.

26(ii) Fifty per centum shall be used by the county
27commissioners for grants to municipalities that:

28(A) have a municipal police department employing at least
29two full-time police officers assigned to law enforcement duties
30who work a minimum of two hundred days per year; or

1(B) are a member of a regional police department that
2provides full-time police services to the municipality pursuant
3to an agreement or contract.

4(iii) Municipalities receiving grants under subparagraph
5(ii) must meet or have met the eligibility requirements under
6subparagraph (ii)(A) or (B) for a minimum of two years prior to
7receiving the grant.

8(f) Grants under subsection (e)(2)(ii) shall be distributed
9to municipalities in proportion to the number of hotel rooms
10within the municipality as a percentage of the total number of
11hotel rooms in municipalities with police departments under
12subsection (e)(2)(ii) as compiled by the recognized TPA and
13certified by the county commissioners. Grants shall be used for
14police and law enforcement purposes. Any portion of a grant not
15used for police and law enforcement purposes shall be returned
16to the county for the purposes of subsection (e)(2)(i).

17(g) The tax year for a tax imposed under this section shall
18run concurrently with the calendar year.

19(h) An audited report on the income and expenditures
20incurred by a TPA receiving revenue from the tax authorized
21under this section shall be submitted annually by the TPA to the
22county commissioners.

23(i) The county may deduct and retain an administrative fee
24from the taxes collected under this section. The administrative
25fee established by the county may not exceed in a tax year the
26lesser of:

27(1) four and one-half per centum of all taxes collected
28under this section; or

29(2) ninety-five thousand dollars, which amount shall be
30adjusted biannually, beginning two years after the effective

1date of this subsection, by the percentage growth in the
2Consumer Price Index for All Urban Consumers.

3(j) Revenue collected from the fee imposed under subsection
4(i) shall be used for the following purposes:

5(1) Defraying the costs associated with the collection and
6administration of the tax.

7(2) Defraying the costs of the audit required under
8subsection (d).

9(k) As used in this section, the following words and phrases
10shall have the meanings given to them in this subsection unless
11the context clearly indicates otherwise:

12"Consideration." Receipts, fees, charges, rentals, leases,
13cash, credits, property of any kind or nature, or other payment
14received by operators in exchange for or in consideration of the
15use or occupancy by a transient of a room or rooms in a hotel
16for any temporary period.

17"County." A county of the fourth class having a population
18under the 2010 Federal decennial census in excess of 149,000
19residents but less than 152,000 residents.

20"Hotel."

21(1) Any of the following:

22(i) A hotel, motel, inn, guest house or other structure
23which holds itself out by any means, including advertising,
24license, registration with an innkeepers' group, convention
25listing association, travel publication or similar association
26or with a government agency, as being available to provide
27overnight lodging or use of facility space for consideration to
28persons seeking temporary accommodation.

29(ii) A place which advertises to the public at large or any
30segment thereof that it will provide beds, sanitary facilities

1or other space for a temporary period to members of the public
2at large.

3(iii) A place recognized as a hostelry.

4(2) The term does not include any portion of a facility that
5is devoted to persons who have an established permanent
6residence or a college or university student residence hall.

7"Occupancy." The use or possession or the right to the use
8or possession by a person other than a permanent resident of a
9room in a hotel for any purpose or the right to the use or
10possession of the furnishings or to the services accompanying
11the use and possession of the room.

12"Operator." An individual, partnership, nonprofit or profit-
13making association or corporation or other person or group of
14persons who maintain, operate, manage, own, have custody of or
15otherwise possess the right to rent or lease overnight
16accommodations in a hotel to the public for consideration.

17"Patron." A person who pays the consideration for the
18occupancy of a room or rooms in a hotel.

19"Permanent resident." A person who has occupied or has the
20right to occupancy of a room or rooms in a hotel as a patron or
21otherwise for a period exceeding thirty consecutive days.

22"Room." A space in a hotel set aside for use and occupancy
23by patrons, or otherwise, for consideration, having at least one
24bed or other sleeping accommodation in a room or group of rooms.

25"Tourist Promotion Agency (TPA)." An organization, agency or
26corporation designated to be such by the board of commissioners
27as of January 1, 2000, of the county in which the tax is
28imposed. The TPA shall be duly established, designated and
29recognized as the county's TPA in accordance with and pursuant
30to the act of July 4, 2008 (P.L.621, No.50), known as the

1Tourism Promotion Act.

2"Transaction." The activity involving the obtaining by a
3transient or patron of the use or occupancy of a hotel room from
4which consideration is payable to the operator under an express
5or an implied contract.

6"Transient." An individual who obtains accommodation in a
7hotel by means of registering at the facility for the temporary
8occupancy of a room for the personal use of the individual by
9paying a fee to the operator.

10Section 1773.3. Hotel room rental tax in second class
11township.--(a) Notwithstanding any other provision of law to
12the contrary, the governing body of a township may impose an
13excise tax on the consideration received by each operator of a
14hotel from each transaction of renting a room to accommodate a
15transient. If levied, the tax shall be collected by the operator
16from the patron of the room and paid over to the township and
17shall be known as the second class township hotel room rental
18tax.

19(b) The rate of the tax imposed under this section shall not
20exceed three per centum.

21(c) A township electing to impose the tax shall by ordinance
22or resolution provide for the creation or designation of a
23political subdivision, public employee, tax bureau or public or
24private agency to collect the tax and deposit the revenues
25received from the tax in a special fund. The revenues from the
26special fund shall be used by the township for the provision of
27police and emergency services.

28(d) Each tax year when a tax is imposed under this section
29shall run concurrently with the township's fiscal year.

30(e) Section 301.1(f)(3) of the act of December 31, 1965

1(P.L.1257, No.511), known as The Local Tax Enabling Act, shall
2not apply to the second class township hotel room rental tax
3imposed under this section.

4(f) As used in this section, the following words and phrases
5shall have the meanings given to them in this subsection unless
6the context clearly indicates otherwise:

7"Bed and breakfast" or "homestead." A public accommodation
8consisting of a private residence which contains ten or fewer
9bedrooms used for providing overnight accommodations to the
10public and in which breakfast is the only meal served and the
11charge for breakfast is included in the charge for the room.

12"Consideration." Receipts, fees, charges, rentals, leases,
13cash, credits, property of any kind or nature or other payment
14received by an operator in exchange for or in consideration of
15the use or occupancy by a transient of a room in a hotel for a
16temporary period.

17"Hotel." Includes any of the following:

18(1) A hotel, motel, bed and breakfast, homestead, inn, guest
19house or other structure which holds itself out by any means,
20including advertising, license, registration with an innkeepers'
21group, convention listing association, travel publication or
22similar association or with a government agency, as being
23available to provide overnight lodging or use of facility space
24for consideration to persons seeking temporary accommodation.

25(2) A place which advertises to the public at large or any
26segment of the public that it will provide beds, sanitary
27facilities or other space for a temporary period to members of
28the public at large.

29(3) A place recognized as a hostelry.

30The term does not include any portion of a facility that is

1devoted to persons who have an established permanent residence
2or a college or university student residence hall or a private
3campground or cabins, public campgrounds or other facilities
4located on State land.

5"Occupancy." The use or possession or the right to the use
6or possession by a person other than a permanent resident of a
7room in a hotel for any purpose or the right to the use or
8possession of the furnishings or to the services accompanying
9the use and possession of the room.

10"Operator." An individual, partnership, nonprofit or profit-
11making association or corporation or other person or group of
12persons who maintain, operate, manage, own, have custody of or
13otherwise possess the right to rent or lease overnight
14accommodations in a hotel to the public for consideration.

15"Patron." A person who pays the consideration for the
16occupancy of a room in a hotel.

17"Permanent resident." A person who has occupied or has the
18right to occupancy of a room in a hotel as a patron or otherwise
19for a period of more than thirty consecutive days.

20"Room." A space in a hotel set aside for use and occupancy
21by patrons, or otherwise, for consideration, having at least one
22bed or other sleeping accommodation in a room or group of rooms.

23"Township." A township of the second class with a population
24of more than 60,000 and less than 61,000 based on the 2010
25Federal decennial census and which is located within a county of
26the second class A.

27"Transaction." The activity involving the obtaining by a
28transient or patron of the use or occupancy of a hotel room from
29which consideration is payable to the operator under an express
30or an implied contract.

1"Transient." An individual who obtains accommodation in a
2hotel by means of registering at the facility for the temporary
3occupancy of a room for the personal use of the individual by
4paying a fee to the operator.

5Section 1773.4. Hotel room rental tax in additional fourth
6class counties.--(a)  A county may, by ordinance, impose a tax
7which shall be known as a hotel room rental tax on the
8consideration received by each operator of a hotel within the
9county from each transaction of renting a room or rooms to
10accommodate transients. The tax shall be collected by the
11operator from the patron of the room and paid over to the county
12where the hotel is located as provided under this section.

13(b)  The rate of the tax imposed under this section shall not
14exceed two per centum, in addition to the tax imposed under
15section 1770.2.

16(c)  The treasurer of each county electing to impose the tax
17authorized under this section shall collect the tax and deposit
18the revenues received from the tax in a special fund established
19for that purpose. Subsequent to the deduction for administrative
20costs established in subsection (e), the county shall distribute
21to the recognized tourist promotion agency all revenues received
22from the tax not later than sixty days after receipt of the tax
23revenues. The revenues from the special fund shall be used by
24the recognized tourist promotion agency for any of the following
25purposes:

26(1) Convention promotion.

27(2) Marketing the area served by the agency as a leisure
28travel destination.

29(3) Marketing the area served by the agency as a business
30travel destination.

1(4) Using all appropriate marketing tools to accomplish
2these purposes, including advertising, publicity, publications,
3direct marketing, direct sales and participation in industry
4trade shows.

5(5) Projects or programs that are directly and substantially
6related to tourism within the county, augment and do not unduly
7compete with private sector tourism efforts and improve and
8expand the county as a destination market.

9(d) Each tax year for a tax imposed under this section shall
10run concurrently with the county's fiscal year.

11(e) For the purposes of defraying costs associated with the
12collection of the tax imposed under this section and otherwise
13performing its obligations under this section, a county is
14hereby authorized to deduct and retain an administrative fee
15from the taxes collected under this section. The administrative
16fee shall be established by the county but shall not exceed in
17any tax year the lesser of:

18(1) two per centum of all taxes collected under this
19section; or

20(2) fifty thousand dollars, which amount shall be adjusted
21annually, beginning one year after the date of enactment, by the
22the percentage growth in the Consumer Price Index for All Urban
23Consumers as determined by the United States Department of
24Labor.

25(f) As used in this section, the following words and phrases
26shall have the meanings given to them in this subsection unless
27the context clearly indicates otherwise:

28"Consideration." Receipts, fees, charges, rentals, leases,
29cash, credits, property of any kind or nature or other payment
30received by operators in exchange for or in consideration of the

1use or occupancy by a transient of a room or rooms in a hotel
2for a temporary period.

3"County." A county of the fourth class having a population
4under the 2010 Federal decennial census in excess of 148,000
5residents but less than 149,000 residents.

6"Hotel."

7(1) Any of the following:

8(i) A hotel, motel, inn, guesthouse or other structure which
9holds itself out by any means, including advertising, license,
10registration with an innkeepers' group, convention listing
11association, travel publication or similar association or with a
12government agency, as being available to provide overnight
13lodging for consideration to persons seeking temporary
14accommodation.

15(ii) A place which advertises to the public at large or any
16segment thereof that it will provide beds, sanitary facilities
17or other space for a temporary period to members of the public
18at large.

19(iii) A place recognized as a hostelry.

20(2) The term does not include any portion of a facility that
21is devoted to persons who have an established permanent
22residence or a college or university student residence hall or a
23private campground or cabins, public campgrounds or other
24facilities located on State land.

25"Operator." An individual, partnership, nonprofit or profit-
26making association or corporation or other person or group of
27persons who maintains, operates, manages, owns, has custody of
28or otherwise possesses the right to rent or leases overnight
29accommodation in a building to the public for consideration.

30"Patron." A person who pays the consideration for the

1occupancy of a room or rooms in a hotel.

2"Permanent resident." A person who has occupied or has the
3right to occupy a room or rooms in a hotel as a patron otherwise
4for a period exceeding thirty consecutive days.

5"Recognized tourist promotion agency." The nonprofit
6corporation, organization, association or agency which is
7engaged in planning and promoting programs designed to stimulate
8and increase the volume of tourist, visitor and vacation
9business within counties served by the agency as that term is
10provided under the act of July 4, 2008 (P.L.621, No.50), known
11as the Tourism Promotion Act.

12"Room." A space in a building set aside for use and
13occupancy by patrons, or otherwise, for consideration, having at
14least one bed or other sleeping accommodations provided.

15"Temporary resident." A person who has occupied or has the
16right to occupy a room or rooms in a hotel as a patron otherwise
17for a period of time not exceeding thirty consecutive days.

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

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

27Section 1773.5. Hotel room rental tax in other fourth class
28counties.--(a)  A county may, by ordinance, impose a tax which
29shall be known as a hotel room rental tax on the consideration
30received by each operator of a hotel within the county from each

1transaction of renting a room or rooms to accommodate
2transients. The tax shall be collected by the operator from the
3patron of the room and paid over to the county where the hotel
4is located as provided under this section.

5(b)  The rate of the tax imposed under this section shall not
6exceed two per centum, in addition to the tax imposed under
7section 1770.2.

8(c)  The treasurer of each county electing to impose the tax
9authorized under this section shall collect the tax and deposit
10the revenues received from the tax in a special fund established
11for that purpose. Subsequent to the deduction for administrative
12costs established in subsection (e), the county shall distribute
13to the recognized tourist promotion agency all revenues received
14from the tax not later than sixty days after receipt of the tax
15revenues.

16(d) Tax year.--Each tax year for a tax imposed under this
17section shall run concurrently with the county's fiscal year.

18(e) For the purposes of defraying costs associated with the
19collection of the tax imposed under this section and otherwise
20performing its obligations under this section, a county is
21hereby authorized to deduct and retain an administrative fee
22from the taxes collected under this section. The administrative
23fee shall be established by the county but shall not exceed in
24any tax year the lesser of:

25(1) two per centum of all taxes collected under this
26section; or

27(2) fifty thousand dollars, which amount shall be adjusted
28annually, beginning one year after the date of enactment, by the
29the percentage growth in the Consumer Price Index for All Urban
30Consumers as determined by the United States Department of

1Labor.

2(f) As used in this section, the following words and phrases
3shall have the meanings given to them in this subsection unless
4the context clearly indicates otherwise:

5"Consideration." Receipts, fees, charges, rentals, leases,
6cash, credits, property of any kind or nature or other payment
7received by operators in exchange for or in consideration of the
8use or occupancy by a transient of a room or rooms in a hotel
9for a temporary period.

10"County." A county of the fourth class having a population
11under the 2010 Federal decennial census in excess of 180,000
12residents but less than 190,000 residents.

13"Hotel."

14(1) Any of the following:

15(i) A hotel, motel, inn, guesthouse or other structure which
16holds itself out by any means, including advertising, license,
17registration with an innkeepers' group, convention listing
18association, travel publication or similar association or with a
19government agency, as being available to provide overnight
20lodging for consideration to persons seeking temporary
21accommodation.

22(ii) A place which advertises to the public at large or any
23segment thereof that it will provide beds, sanitary facilities
24or other space for a temporary period to members of the public
25at large.

26(iii) A place recognized as a hostelry.

27(2) The term does not include any portion of a facility that
28is devoted to persons who have an established permanent
29residence or a college or university student residence hall or a
30private campground or cabins, public campgrounds or other

1facilities located on State land.

2"Operator." An individual, partnership, nonprofit or profit-
3making association or corporation or other person or group of
4persons who maintains, operates, manages, owns, has custody of
5or otherwise possesses the right to rent or leases overnight
6accommodation in a building to the public for consideration.

7"Patron." A person who pays the consideration for the
8occupancy of a room or rooms in a hotel.

9"Permanent resident." A person who has occupied or has the
10right to occupy a room or rooms in a hotel as a patron otherwise
11for a period exceeding thirty consecutive days.

12"Recognized tourist promotion agency." The nonprofit
13corporation, organization, association or agency which is
14engaged in planning and promoting programs designed to stimulate
15and increase the volume of tourist, visitor and vacation
16business within counties served by the agency as that term is
17provided under the act of July 4, 2008 (P.L.621, No.50), known
18as the Tourism Promotion Act.

19"Room." A space in a building set aside for use and
20occupancy by patrons, or otherwise, for consideration, having at
21least one bed or other sleeping accommodations provided.

22"Temporary resident." A person who has occupied or has the
23right to occupy a room or rooms in a hotel as a patron otherwise
24for a period of time not exceeding thirty consecutive days.

25"Transaction." The activity involving the obtaining by a
26transient or patron of the use or occupancy of a hotel room from
27which consideration emanates to the operator under an expressed
28or implied contract.

29"Transient." A person who obtains an accommodation in any
30hotel for the person by means of registering at the facility for

1the temporary occupancy of a room for the personal use of that
2person by paying to the operator of the facility a fee in
3consideration therefor.

4Section 1773.6. Hotel room rental tax in certain other
5fourth class counties.--(a) A county may, by ordinance, impose
6a tax which shall be known as a hotel room rental tax on the
7consideration received by each operator of a hotel within the
8county from each transaction of renting a room or rooms to
9accommodate transients. The tax shall be collected by the
10operator from the patron of the room and paid over to the county
11where the hotel is located as provided under this section.

12(b) The rate of the tax imposed under this section shall not
13exceed two per centum, in addition to the tax imposed under
14section 1770.6.

15(c) The treasurer of each county electing to impose the tax
16authorized under this section shall collect the tax and deposit
17the revenues received from the tax in a special fund established
18for that purpose. Subsequent to the deduction for administrative
19costs established in subsection (e), the county shall distribute
20to a recognized tourist promotion agency for the county all
21revenues received from the tax not later than sixty days after
22receipt of the tax revenues. The recognized tourist promotion 
23agency shall use the revenues received for the promotion, 
24advertising and marketing of tourism and special events and for 
25administrative costs.

26(d) Each tax year for a tax imposed under this section shall
27run concurrently with the county's fiscal year.

28(e) For the purposes of defraying costs associated with the
29collection of the tax imposed under this section and otherwise
30performing its obligations under this section, a county is

1hereby authorized to deduct and retain an administrative fee
2from the taxes collected under this section. The administrative
3fee shall be established by the county but shall not exceed in
4any tax year the lesser of:

5(1) two per centum of all taxes collected under this
6section; or

7(2) fifty thousand dollars, which amount shall be adjusted
8annually, beginning one year after the date of enactment, by the
9the percentage growth in the Consumer Price Index for All Urban
10Consumers as determined by the United States Department of
11Labor.

12(f) As used in this section, the following words and phrases
13shall have the meanings given to them in this subsection unless
14the context clearly indicates otherwise:

15"Consideration." Receipts, fees, charges, rentals, leases,
16cash, credits, property of any kind or nature or other payment
17received by operators in exchange for or in consideration of the
18use or occupancy by a transient of a room or rooms in a hotel
19for a temporary period.

20"County." A county of the fourth class having a population
21during the 2010 Federal decennial census in excess of 205,000
22residents but less than 210,000 residents.

23"Hotel."

24(1) Any of the following:

25(i) A hotel, motel, inn, guesthouse or other structure which
26holds itself out by any means, including advertising, license,
27registration with an innkeepers' group, convention listing
28association, travel publication or similar association or with a
29government agency, as being available to provide overnight
30lodging for consideration to persons seeking temporary

1accommodation.

2(ii) A place which advertises to the public at large or any
3segment thereof that it will provide beds, sanitary facilities
4or other space for a temporary period to members of the public
5at large.

6(iii) A place recognized as a hostelry.

7(2) The term does not include a college or university
8student residence hall or a private campground or cabins, public
9campgrounds or other facilities located on State land.

10"Operator." An individual, partnership, nonprofit or profit-
11making association or corporation or other person or group of
12persons who maintain, operate, manage, own, have custody of or
13otherwise possess the right to rent or lease overnight
14accommodations in a building to the public for consideration.

15"Patron." A person who pays the consideration for the
16occupancy of a room or rooms in a hotel.

17"Recognized tourist promotion agency." The nonprofit
18corporation, organization, association or agency which is
19engaged in planning and promoting programs designed to stimulate
20and increase the volume of tourist, visitor and vacation
21business within counties served by the agency as that term is
22provided under the act of July 4, 2008 (P.L.621, No.50), known
23as the Tourism Promotion Act.

24"Room." A space in a building set aside for use and
25occupancy by patrons, or otherwise, for consideration, having at
26least one bed or other sleeping accommodations provided.

27"Transaction." The activity involving the obtaining by a
28transient or patron of the use or occupancy of a hotel room from
29which consideration emanates to the operator under an expressed
30or implied contract.

1"Transient." A person who obtains an accommodation in any
2hotel for the person by means of registering at the facility for
3the temporary occupancy of a room for the personal use of that
4person by paying to the operator of the facility a fee in
5consideration therefor.

6Section 1773.7. Hotel room rental tax in certain sixth class
7counties.--(a)  A county may, by ordinance, impose a tax which 
8shall be known as a hotel room rental tax on the consideration 
9received by each operator of a hotel within the county from each 
10transaction of renting a room or rooms to accommodate 
11transients. The tax shall be collected by the operator from the 
12patron of the room and paid over to the county where the hotel 
13is located as provided under this section.

14(b)  The rate of the tax imposed under this section shall not
15exceed two per centum, in addition to the tax imposed under
16section 1770.2.

17(c)  The treasurer of each county electing to impose the tax
18authorized under this section shall collect the tax and deposit
19the revenues received from the tax in a special fund established
20for that purpose. Subsequent to the deduction for administrative
21costs established in subsection (e), the county shall distribute
22to the recognized tourist promotion agency all revenues received
23from the tax not later than sixty days after receipt of the tax
24revenues. The revenues from the special fund shall be used by
25the recognized tourist promotion agency for any of the following
26purposes:

27(1) Convention promotion.

28(2) Marketing the area served by the agency as a leisure
29travel destination.

30(3) Marketing the area served by the agency as a business

1travel destination.

2(4) Using all appropriate marketing tools to accomplish
3these purposes, including advertising, publicity, publications,
4direct marketing, direct sales and participation in industry
5trade shows.

6(5) Projects or programs that are directly and substantially
7related to tourism within the county, augment and do not unduly
8compete with private sector tourism efforts and improve and
9expand the county as a destination market.

10(d) Each tax year for a tax imposed under this section shall
11run concurrently with the county's fiscal year.

12(e) For the purposes of defraying costs associated with the
13collection of the tax imposed under this section and otherwise
14performing its obligations under this section, a county is
15hereby authorized to deduct and retain an administrative fee
16from the taxes collected under this section. The administrative
17fee shall be established by the county but shall not exceed in
18any tax year the lesser of:

19(1) two per centum of all taxes collected under this
20section; or

21(2) fifty thousand dollars, which amount shall be adjusted
22annually, beginning one year after the date of enactment, by the
23the percentage growth in the Consumer Price Index for All Urban
24Consumers as determined by the United States Department of
25Labor.

26(f) As used in this section, the following words and phrases
27shall have the meanings given to them in this subsection unless
28the context clearly indicates otherwise:

29"Consideration." Receipts, fees, charges, rentals, leases,
30cash, credits, property of any kind or nature or other payment

1received by operators in exchange for or in consideration of the
2use or occupancy by a transient of a room or rooms in a hotel
3for a temporary period.

4"County." A county of the sixth class having a population
5under the 2010 Federal decennial census in excess of 88,800
6residents but less than 90,000 residents.

7"Hotel."

8(1) Any of the following:

9(i) A hotel, motel, inn, guesthouse or other structure which
10holds itself out by any means, including advertising, license,
11registration with an innkeepers' group, convention listing
12association, travel publication or similar association or with a
13government agency, as being available to provide overnight
14lodging for consideration to persons seeking temporary
15accommodation.

16(ii) A place which advertises to the public at large or any
17segment thereof that it will provide beds, sanitary facilities
18or other space for a temporary period to members of the public
19at large.

20(iii) A place recognized as a hostelry.

21(2) The term does not include any portion of a facility that
22is devoted to persons who have an established permanent
23residence or a college or university student residence hall or a
24private campground or cabins, public campgrounds or other
25facilities located on State land.

26"Operator." An individual, partnership, nonprofit or profit-
27making association or corporation or other person or group of
28persons who maintains, operates, manages, owns, has custody of
29or otherwise possesses the right to rent or leases overnight
30accommodation in a building to the public for consideration.

1"Patron." A person who pays the consideration for the
2occupancy of a room or rooms in a hotel.

3"Permanent resident." A person who has occupied or has the
4right to occupy a room or rooms in a hotel as a patron otherwise
5for a period exceeding thirty consecutive days.

6"Recognized tourist promotion agency." The nonprofit
7corporation, organization, association or agency which is
8engaged in planning and promoting programs designed to stimulate
9and increase the volume of tourist, visitor and vacation
10business within counties served by the agency as that term is
11provided under the act of July 4, 2008 (P.L.621, No.50), known
12as the Tourism Promotion Act.

13"Room." A space in a building set aside for use and
14occupancy by patrons, or otherwise, for consideration, having at
15least one bed or other sleeping accommodations provided.

16"Temporary resident." A person who has occupied or has the
17right to occupy a room or rooms in a hotel as a patron otherwise
18for a period of time not exceeding thirty consecutive days.

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 expressed
22or implied contract.

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

28Section 3. This act shall take effect immediately.