AN ACT

 

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, further providing for authorization of hotel tax; 
10and providing for hotel room rental tax in certain third 
11class counties, for hotel room rental tax in certain fourth 
12class counties, for hotel room rental tax in second class 
13township, for hotel room rental tax in additional fourth 
14class counties, for hotel room rental tax in other fourth 
15class counties, for hotel room rental tax in certain other 
16fourth class counties <-and,<- for hotel room rental tax in 
17certain sixth class counties and for h<-otel room rental tax in 
18additional sixth class counties.

19The General Assembly of the Commonwealth of Pennsylvania
20hereby enacts as follows:

21Section 1. The definition of "permanent resident" in section 
221770.6(f) of the act of August 9, 1955 (P.L.323, No.130), known 
23as The County Code, amended July 5, 2005 (P.L.38, No.12), is 
24amended to read:

25Section 1770.6. Authorization of Hotel Tax.--* * *

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

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

3* * *

4"Permanent resident." A person who has occupied or has the
5right to occupancy of a room or rooms in a hotel as a patron or
6otherwise for a period exceeding thirty consecutive days. The 
7term does not apply to a tax imposed under this section by a 
8county of the fourth class having a population during the 2010 
9Federal decennial census in excess of 205,000 residents but less 
10than 210,000 residents.

11* * *

12Section 2. The act is amended by adding sections to read:

13Section 1773. (Reserved).

14Section 1773.1. Hotel room rental tax in certain third class
15counties.--(a) A county may, by ordinance, impose a tax which 
16shall be known as a hotel room rental tax on the consideration 
17received by each operator of a hotel within the county from each 
18transaction of renting a room or rooms to accommodate 
19transients. The tax shall be collected by the operator from the 
20patron of the room and paid over to the county where the hotel 
21is located as provided under this section.

22(b) The rate of the tax imposed under this section shall not
23exceed two per centum, in addition to the tax imposed under
24section 1770.2.

25(c) The treasurer of each county electing to impose 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. Subsequent to the deduction for administrative
29costs established in subsection (f), the county shall distribute
30to the recognized tourist promotion agency all revenues received

1from the tax not later than sixty days after receipt of the tax
2revenues. The revenues from the special fund shall be used by
3the recognized tourist promotion agency for any or all of the
4following purposes:

5(1) Convention promotion.

6(2) Marketing the area served by the agency as a leisure
7travel destination.

8(3) Marketing the area served by the agency as a business
9travel destination.

10(4) Using all appropriate marketing tools to accomplish
11these purposes, including advertising, publicity, publications,
12direct marketing, direct sales and participation in industry
13trade shows.

14(5) Projects or programs that are directly and substantially
15related to tourism within the county, augment and do not unduly
16compete with private sector tourism efforts and improve and
17expand the county as a destination market.

18(6) Any other tourism marketing or promotion program deemed
19necessary by the recognized tourist promotion agency.

20(d) Each tax year for a tax imposed under this section shall
21run concurrently with the county's fiscal year.

22(e) An audited report on the income and expenditures
23incurred by a recognized tourist promotion agency receiving
24revenues from the tax authorized under this section shall be
25submitted annually by the recognized tourist promotion agency to
26the county commissioners.

27(f) For the purposes of defraying costs associated with the
28collection of the tax imposed under this section and otherwise
29performing its obligations under this section, a county is
30hereby authorized to deduct and retain an administrative fee

1from the taxes collected hereunder. The administrative fee shall
2be established by the county but shall not exceed in any tax
3year the lesser of:

4(1) two per centum of all taxes collected under this
5section; or

6(2) fifty thousand dollars, which amount shall be adjusted
7annually, beginning one year after the date of enactment, by the
8the percentage growth in the Consumer Price Index for All Urban
9Consumers as determined by the United States Department of
10Labor.

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

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

19"County." Any county of the third class having a population
20under the 2010 Federal decennial census in excess of 430,000
21residents but less than 440,000 residents.

22"Hotel."

23(1) Any of the following:

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

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

5(iii) A place recognized as a hostelry.

6(2) The term does not include any portion of a facility that
7is devoted to persons who have an established permanent
8residence or a college or university student residence hall or a
9private campground or cabins, public campgrounds or other
10facilities located on State land.

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

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

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

21"Recognized tourist promotion agency." The nonprofit
22corporation, organization, association or agency which is
23engaged in planning and promoting programs designed to stimulate
24and increase the volume of tourist, visitor and vacation
25business within counties served by the agency as that term is
26provided under the act of July 4, 2008 (P.L.621, No.50), known
27as the Tourism Promotion Act.

28"Room." A space in a building set aside for use and
29occupancy by patrons, or otherwise, for consideration, having at
30least one bed or other sleeping accommodations provided.

1"Temporary resident." A person who has occupied or has the
2right to occupy a room or rooms in a hotel as a patron or
3otherwise for a period of time not exceeding thirty consecutive
4days.

5"Transaction." The activity involving the obtaining by a
6transient or patron of the use or occupancy of a hotel room from
7which consideration emanates to the operator under an expressed
8or implied contract.

9"Transient." A person who obtains an accommodation in a
10hotel for the person by means of registering at the facility for
11the temporary occupancy of a room for the personal use of that
12person by paying to the operator of the facility a fee in
13consideration therefor.

14Section 1773.2. Hotel Room Rental Tax in Certain Fourth
15Class Counties.--(a) A county may, by ordinance, impose a tax
16which shall be known as a hotel room rental tax on the
17consideration received by each operator of a hotel within the
18county from each transaction of renting a room or rooms to
19transients. The tax shall be collected by the operator from the
20patron of the room or rooms and paid over to the county as
21provided under this section.

22(b) The rate of the tax imposed under this section shall not
23exceed five per centum, in addition to the tax imposed under
24section 1770.6.

25(c) The provisions of subsection (d) notwithstanding, county
26commissioners may by ordinance impose requirements for keeping
27of records, the filing of tax returns and the time and manner of
28collection and payment of tax. The county commissioners may also
29impose by ordinance penalties and interest for failure to comply
30with recordkeeping, filing, collection and payment requirements.

1(d) Each operator of a hotel within a county that imposes
2the tax authorized under this section shall submit to an audit
3of hotel tax revenue. The audit shall be conducted by the county
4commissioners and shall consist, at a minimum, of determining
5the total amount of consideration received by the operator from
6transactions of renting a room or rooms to transients during the
7period being audited and the total amount of hotel tax revenue
8collected. The county commissioners or their duly authorized
9agents shall conduct at least one audit annually and shall bear
10the costs of the audit.

11(e) The treasurer of each county that imposes the tax
12authorized under this section shall collect the tax and deposit
13the revenues received from the tax in a special fund established
14for that purpose. Subject to the deduction of the administrative
15fee authorized by subsection (h), the disposition of the
16revenues from the special fund shall be as follows:

17(1) Seventy-five per centum of all revenues received per
18annum shall be used by the county's TPA for the promotion,
19advertising and marketing of tourism and special events and for
20administrative costs.

21(2) Twenty-five per centum of all revenues received per
22annum shall be distributed as follows:

23(i) Fifty per centum shall be used by the county
24commissioners for the purposes of economic development, historic
25preservation and the arts. The county commissioners shall use
26ten per centum of the funds received under this subparagraph for
27grants to municipalities that each have at least 20,000
28residents.

29(ii) Fifty per centum shall be used by the county
30commissioners for grants to municipalities that:

1(A) have a municipal police department employing at least
2two full-time police officers assigned to law enforcement duties
3who work a minimum of two hundred days per year; or

4(B) are a member of a regional police department that
5provides full-time police services to the municipality pursuant
6to an agreement or contract.

7(iii) Municipalities receiving grants under subparagraph
8(ii) must meet or have met the eligibility requirements under
9subparagraph (ii)(A) or (B) for a minimum of two years prior to
10receiving the grant.

11(f) Grants under subsection (e)(2)(ii) shall be distributed
12to municipalities in proportion to the number of hotel rooms
13within the municipality as a percentage of the total number of
14hotel rooms in municipalities with police departments under
15subsection (e)(2)(ii) as compiled by the recognized TPA and
16certified by the county commissioners. Grants shall be used for
17police and law enforcement purposes. Any portion of a grant not
18used for police and law enforcement purposes shall be returned
19to the county for the purposes of subsection (e)(2)(i).

20(g) The tax year for a tax imposed under this section shall
21run concurrently with the calendar year.

22(h) An audited report on the income and expenditures
23incurred by a TPA receiving revenue from the tax authorized
24under this section shall be submitted annually by the TPA to the
25county commissioners.

26(i) The county may deduct and retain an administrative fee
27from the taxes collected under this section. The administrative
28fee established by the county may not exceed in a tax year the
29lesser of:

30(1) four and one-half per centum of all taxes collected

1under this section; or

2(2) ninety-five thousand dollars, which amount shall be
3adjusted biannually, beginning two years after the effective
4date of this subsection, by the percentage growth in the
5Consumer Price Index for All Urban Consumers.

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

8(1) Defraying the costs associated with the collection and
9administration of the tax.

10(2) Defraying the costs of the audit required under
11subsection (d).

12(k) 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 any temporary period.

20"County." A county of the fourth class having a population
21under the 2010 Federal decennial census in excess of 149,000
22residents but less than 152,000 residents.

23"Hotel."

24(1) Any of the following:

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

1persons seeking temporary accommodation.

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 any portion of a facility that
8is devoted to persons who have an established permanent
9residence or a college or university student residence hall.

10"Occupancy." The use or possession or the right to the use
11or possession by a person other than a permanent resident of a
12room in a hotel for any purpose or the right to the use or
13possession of the furnishings or to the services accompanying
14the use and possession of the room.

15"Operator." An individual, partnership, nonprofit or profit-
16making association or corporation or other person or group of
17persons who maintain, operate, manage, own, have custody of or
18otherwise possess the right to rent or lease overnight
19accommodations in a hotel to the public for consideration.

20"Patron." A person who pays the consideration for the
21occupancy of a room or rooms in a hotel.

22"Permanent resident." A person who has occupied or has the
23right to occupancy of a room or rooms in a hotel as a patron or
24otherwise for a period exceeding thirty consecutive days.

25"Room." A space in a hotel set aside for use and occupancy
26by patrons, or otherwise, for consideration, having at least one
27bed or other sleeping accommodation in a room or group of rooms.

28"Tourist Promotion Agency (TPA)." An organization, agency or
29corporation designated to be such by the board of commissioners
30as of January 1, 2000, of the county in which the tax is

1imposed. The TPA shall be duly established, designated and
2recognized as the county's TPA in accordance with and pursuant
3to the act of July 4, 2008 (P.L.621, No.50), known as the
4Tourism Promotion Act.

5"Transaction." The activity involving the obtaining by a
6transient or patron of the use or occupancy of a hotel room from
7which consideration is payable to the operator under an express
8or an implied contract.

9"Transient." An individual who obtains accommodation in a
10hotel by means of registering at the facility for the temporary
11occupancy of a room for the personal use of the individual by
12paying a fee to the operator.

13Section 1773.3. Hotel Room Rental Tax in Second Class
14Township.--(a) Notwithstanding any other provision of law to
15the contrary, the governing body of a township may impose an
16excise tax on the consideration received by each operator of a
17hotel from each transaction of renting a room to accommodate a
18transient. If levied, the tax shall be collected by the operator
19from the patron of the room and paid over to the township and
20shall be known as the second class township hotel room rental
21tax.

22(b) The rate of the tax imposed under this section shall not
23exceed three per centum.

24(c) A township electing to impose the tax shall by ordinance
25or resolution provide for the creation or designation of a
26political subdivision, public employee, tax bureau or public or
27private agency to collect the tax and deposit the revenues
28received from the tax in a special fund. The revenues from the
29special fund shall be used by the township for the provision of
30police and emergency services.

1(d) Each tax year when a tax is imposed under this section
2shall run concurrently with the township's fiscal year.

3(e) Section 301.1(f)(3) of the act of December 31, 1965
4(P.L.1257, No.511), known as "The Local Tax Enabling Act,"<- shall
5not apply to the second class township hotel room rental tax
6imposed under this section.

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

10"Bed and breakfast" or "homestead." A public accommodation
11consisting of a private residence which contains ten or fewer
12bedrooms used for providing overnight accommodations to the
13public and in which breakfast is the only meal served and the
14charge for breakfast is included in the charge for the room.

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

20"Hotel." Includes any of the following:

21(1) A hotel, motel, bed and breakfast, homestead, inn, guest
22house or other structure which holds itself out by any means,
23including advertising, license, registration with an innkeepers'
24group, convention listing association, travel publication or
25similar association or with a government agency, as being
26available to provide overnight lodging or use of facility space
27for consideration to persons seeking temporary accommodation.

28(2) A place which advertises to the public at large or any
29segment of the public that it will provide beds, sanitary
30facilities or other space for a temporary period to members of

1the public at large.

2(3) A place recognized as a hostelry.

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

8"Occupancy." The use or possession or the right to the use
9or possession by a person other than a permanent resident of a
10room in a hotel for any purpose or the right to the use or
11possession of the furnishings or to the services accompanying
12the use and possession of the room.

13"Operator." An individual, partnership, nonprofit or profit-
14making association or corporation or other person or group of
15persons who maintain, operate, manage, own, have custody of or
16otherwise possess the right to rent or lease overnight
17accommodations in a hotel to the public for consideration.

18"Patron." A person who pays the consideration for the
19occupancy of a room in a hotel.

20"Permanent resident." A person who has occupied or has the
21right to occupancy of a room in a hotel as a patron or otherwise
22for a period of more than thirty consecutive days.

23"Room." A space in a hotel set aside for use and occupancy
24by patrons, or otherwise, for consideration, having at least one
25bed or other sleeping accommodation in a room or group of rooms.

26"Township." A township of the second class with a population
27of more than 60,000 and less than 61,000 based on the 2010
28Federal decennial census and which is located within a county of
29the second class A.

30"Transaction." The activity involving the obtaining by a

1transient or patron of the use or occupancy of a hotel room from
2which consideration is payable to the operator under an express
3or an implied contract.

4"Transient." An individual who obtains accommodation in a
5hotel by means of registering at the facility for the temporary
6occupancy of a room for the personal use of the individual by
7paying a fee to the operator.

8Section 1773.4. Hotel Room Rental Tax in Additional Fourth
9Class Counties.--(a)  A county may, by ordinance, impose a tax
10which shall be known as a hotel room rental tax on the
11consideration received by each operator of a hotel within the
12county from each transaction of renting a room or rooms to
13accommodate transients. The tax shall be collected by the
14operator from the patron of the room and paid over to the county
15where the hotel is located as provided under this section.

16(b)  The rate of the tax imposed under this section shall not
17exceed two per centum, in addition to the tax imposed under
18section <-1770.2 <-1770.6.

19(c)  The treasurer of each county electing to impose the tax
20authorized under this section shall collect the tax and deposit
21the revenues received from the tax in a special fund established
22for that purpose. Subsequent to the deduction for administrative
23costs established in subsection (e), the county shall distribute
24to the recognized tourist promotion agency all revenues received
25from the tax not later than sixty days after receipt of the tax
26revenues. The revenues from the special fund shall be used by
27the recognized tourist promotion agency for any of the following
28purposes:

29(1) Convention promotion.

30(2) Marketing the area served by the agency as a leisure

1travel destination.

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

4(4) Using all appropriate marketing tools to accomplish
5these purposes, including advertising, publicity, publications,
6direct marketing, direct sales and participation in industry
7trade shows.

8(5) Projects or programs that are directly and substantially
9related to tourism within the county, augment and do not unduly
10compete with private sector tourism efforts and improve and
11expand the county as a destination market.

12(d) Each tax year for a tax imposed under this section shall
13run concurrently with the county's fiscal year.

14(e) For the purposes of defraying costs associated with the
15collection of the tax imposed under this section and otherwise
16performing its obligations under this section, a county is
17hereby authorized to deduct and retain an administrative fee
18from the taxes collected under this section. The administrative
19fee shall be established by the county but shall not exceed in
20any tax year the lesser of:

21(1) two per centum of all taxes collected under this
22section; or

23(2) fifty thousand dollars, which amount shall be adjusted
24annually, beginning one year after the date of enactment, by the
25the percentage growth in the Consumer Price Index for All Urban
26Consumers as determined by the United States Department of
27Labor.

28(f) As used in this section, the following words and phrases
29shall have the meanings given to them in this subsection unless
30the context clearly indicates otherwise:

1"Consideration." Receipts, fees, charges, rentals, leases,
2cash, credits, property of any kind or nature or other payment
3received by operators in exchange for or in consideration of the
4use or occupancy by a transient of a room or rooms in a hotel
5for a temporary period.

6"County." A county of the fourth class having a population
7under the 2010 Federal decennial census in excess of 148,000
8residents but less than 149,000 residents.

9"Hotel."

10(1) Any of the following:

11(i) A hotel, motel, inn, guesthouse or other structure which
12holds itself out by any means, including advertising, license,
13registration with an innkeepers' group, convention listing
14association, travel publication or similar association or with a
15government agency, as being available to provide overnight
16lodging for consideration to persons seeking temporary
17accommodation.

18(ii) A place which advertises to the public at large or any
19segment thereof that it will provide beds, sanitary facilities
20or other space for a temporary period to members of the public
21at large.

22(iii) A place recognized as a hostelry.

23(2) The term does not include any portion of a facility that
24is devoted to persons who have an established permanent
25residence or a college or university student residence hall or a
26private campground or cabins, public campgrounds or other
27facilities located on State land.

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

1or otherwise possesses the right to rent or leases overnight
2accommodation in a building to the public for consideration.

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

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

8"Recognized tourist promotion agency." The nonprofit
9corporation, organization, association or agency which is
10engaged in planning and promoting programs designed to stimulate
11and increase the volume of tourist, visitor and vacation
12business within counties served by the agency as that term is
13provided under the act of July 4, 2008 (P.L.621, No.50), known
14as the Tourism Promotion Act.

15"Room." A space in a building set aside for use and
16occupancy by patrons, or otherwise, for consideration, having at
17least one bed or other sleeping accommodations provided.

18"Temporary resident." A person who has occupied or has the
19right to occupy a room or rooms in a hotel as a patron otherwise
20for a period of time not exceeding thirty consecutive days.

21"Transaction." The activity involving the obtaining by a
22transient or patron of the use or occupancy of a hotel room from
23which consideration emanates to the operator under an expressed
24or implied contract.

25"Transient." A person who obtains an accommodation in any
26hotel for the person by means of registering at the facility for
27the temporary occupancy of a room for the personal use of that
28person by paying to the operator of the facility a fee in
29consideration therefor.

30Section 1773.5. Hotel Room Rental Tax in Other Fourth Class

1Counties.--(a)  A county may, by ordinance, impose a tax which
2shall be known as a hotel room rental tax on the consideration
3received by each operator of a hotel within the county from each
4transaction of renting a room or rooms to accommodate
5transients. The tax shall be collected by the operator from the
6patron of the room and paid over to the county where the hotel
7is located as provided under this section.

8(b)  The rate of the tax imposed under this section shall not
9exceed two per centum, in addition to the tax imposed under
10section <-1770.2 <-1770.6.

11(c)  The treasurer of each county electing to impose the tax
12authorized under this section shall collect the tax and deposit
13the revenues received from the tax in a special fund established
14for that purpose. Subsequent to the deduction for administrative
15costs established in subsection (e), the county shall distribute
16to the recognized tourist promotion agency all revenues received
17from the tax not later than sixty days after receipt of the tax
18revenues.

19(d) Tax year.--Each tax year for a tax imposed under this
20section shall run concurrently with the county's fiscal year.

21(e) For the purposes of defraying costs associated with the
22collection of the tax imposed under this section and otherwise
23performing its obligations under this section, a county is
24hereby authorized to deduct and retain an administrative fee
25from the taxes collected under this section. The administrative
26fee shall be established by the county but shall not exceed in
27any tax year the lesser of:

28(1) two per centum of all taxes collected under this
29section; or

30(2) fifty thousand dollars, which amount shall be adjusted

1annually, beginning one year after the date of enactment, by the
2the percentage growth in the Consumer Price Index for All Urban
3Consumers as determined by the United States Department of
4Labor.

5(f) As used in this section, the following words and phrases
6shall have the meanings given to them in this subsection unless
7the context clearly indicates otherwise:

8"Consideration." Receipts, fees, charges, rentals, leases,
9cash, credits, property of any kind or nature or other payment
10received by operators in exchange for or in consideration of the
11use or occupancy by a transient of a room or rooms in a hotel
12for a temporary period.

13"County." A county of the fourth class having a population
14under the 2010 Federal decennial census in excess of 180,000
15residents but less than 190,000 residents.

16"Hotel."

17(1) Any of the following:

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

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

29(iii) A place recognized as a hostelry.

30(2) The term does not include any portion of a facility that

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

5"Operator." An individual, partnership, nonprofit or profit-
6making association or corporation or other person or group of
7persons who maintains, operates, manages, owns, has custody of
8or otherwise possesses the right to rent or leases overnight
9accommodation in a building to the public for consideration.

10"Patron." A person who pays the consideration for the
11occupancy of a room or rooms in a hotel.

12"Permanent resident." A person who has occupied or has the
13right to occupy a room or rooms in a hotel as a patron otherwise
14for a period exceeding thirty consecutive days.

15"Recognized tourist promotion agency." The nonprofit
16corporation, organization, association or agency which is
17engaged in planning and promoting programs designed to stimulate
18and increase the volume of tourist, visitor and vacation
19business within counties served by the agency as that term is
20provided under the act of July 4, 2008 (P.L.621, No.50), known
21as the Tourism Promotion Act.

22"Room." A space in a building set aside for use and
23occupancy by patrons, or otherwise, for consideration, having at
24least one bed or other sleeping accommodations provided.

25"Temporary resident." A person who has occupied or has the
26right to occupy a room or rooms in a hotel as a patron otherwise
27for a period of time not exceeding thirty consecutive days.

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

1or implied contract.

2"Transient." A person who obtains an accommodation in any
3hotel for the person by means of registering at the facility for
4the temporary occupancy of a room for the personal use of that
5person by paying to the operator of the facility a fee in
6consideration therefor.

7Section 1773.6. Hotel Room Rental Tax in Certain Other
8Fourth Class Counties.--(a) A county may, by ordinance, impose
9a tax which shall be known as a hotel room rental tax on the
10consideration received by each operator of a hotel within the
11county from each transaction of renting a room or rooms to
12accommodate transients. The tax shall be collected by the
13operator from the patron of the room and paid over to the county
14where the hotel is located as provided under this section.

15(b) The rate of the tax imposed under this section shall not
16exceed two per centum, in addition to the tax imposed under
17section 1770.6.

18(c) The treasurer of each county electing to impose the tax
19authorized under this section shall collect the tax and deposit
20the revenues received from the tax in a special fund established
21for that purpose. Subsequent to the deduction for administrative
22costs established in subsection (e), the county shall distribute
23to a recognized tourist promotion agency for the county all
24revenues received from the tax not later than sixty days after
25receipt of the tax revenues. The recognized tourist promotion 
26agency shall use the revenues received for the promotion, 
27advertising and marketing of tourism and special events and for 
28administrative costs.

29(d) Each tax year for a tax imposed under this section shall
30run concurrently with the county's fiscal year.

1(e) For the purposes of defraying costs associated with the
2collection of the tax imposed under this section and otherwise
3performing its obligations under this section, a county is
4hereby authorized to deduct and retain an administrative fee
5from the taxes collected under this section. The administrative
6fee shall be established by the county but shall not exceed in
7any tax year the lesser of:

8(1) two per centum of all taxes collected under this
9section; or

10(2) fifty thousand dollars, which amount shall be adjusted
11annually, beginning one year after the date of enactment, by the
12the percentage growth in the Consumer Price Index for All Urban
13Consumers as determined by the United States Department of
14Labor.

15(f) As used in this section, the following words and phrases
16shall have the meanings given to them in this subsection unless
17the context clearly indicates otherwise:

18"Consideration." Receipts, fees, charges, rentals, leases,
19cash, credits, property of any kind or nature or other payment
20received by operators in exchange for or in consideration of the
21use or occupancy by a transient of a room or rooms in a hotel
22for a temporary period.

23"County." A county of the fourth class having a population
24during the 2010 Federal decennial census in excess of 205,000
25residents but less than 210,000 residents.

26"Hotel."

27(1) Any of the following:

28(i) A hotel, motel, inn, guesthouse or other structure which
29holds itself out by any means, including advertising, license,
30registration with an innkeepers' group, convention listing

1association, travel publication or similar association or with a
2government agency, as being available to provide overnight
3lodging for consideration to persons seeking temporary
4accommodation.

5(ii) A place which advertises to the public at large or any
6segment thereof that it will provide beds, sanitary facilities
7or other space for a temporary period to members of the public
8at large.

9(iii) A place recognized as a hostelry.

10(2) The term does not include a college or university
11student residence hall or a private campground or cabins, public
12campgrounds or other facilities located on State land.

13"Operator." An individual, partnership, nonprofit or profit-
14making association or corporation or other person or group of
15persons who maintain, operate, manage, own, have custody of or
16otherwise possess the right to rent or lease overnight
17accommodations in a building to the public for consideration.

18"Patron." A person who pays the consideration for the
19occupancy of a room or rooms in a hotel.

20"Recognized tourist promotion agency." The nonprofit
21corporation, organization, association or agency which is
22engaged in planning and promoting programs designed to stimulate
23and increase the volume of tourist, visitor and vacation
24business within counties served by the agency as that term is
25provided under the act of July 4, 2008 (P.L.621, No.50), known
26as the Tourism Promotion Act.

27"Room." A space in a building set aside for use and
28occupancy by patrons, or otherwise, for consideration, having at
29least one bed or other sleeping accommodations provided.

30"Transaction." The activity involving the obtaining by a

1transient or patron of the use or occupancy of a hotel room from
2which consideration emanates to the operator under an expressed
3or implied contract.

4"Transient." A person who obtains an accommodation in any
5hotel for the person by means of registering at the facility for
6the temporary occupancy of a room for the personal use of that
7person by paying to the operator of the facility a fee in
8consideration therefor.

9Section 1773.7. Hotel Room Rental Tax in Certain Sixth Class
10Counties.--(a)  A county may, by ordinance, impose a tax which 
11shall be known as a hotel room rental tax on the consideration 
12received by each operator of a hotel within the county from each 
13transaction of renting a room or rooms to accommodate 
14transients. The tax shall be collected by the operator from the 
15patron of the room and paid over to the county where the hotel 
16is located as provided under this section.

17(b)  The rate of the tax imposed under this section shall not
18exceed two per centum, in addition to the tax imposed under
19section 1770.2.

20(c)  The treasurer of each county electing to impose the tax
21authorized under this section shall collect the tax and deposit
22the revenues received from the tax in a special fund established
23for that purpose. Subsequent to the deduction for administrative
24costs established in subsection (e), the county shall distribute
<-25to the recognized tourist promotion agency all revenues received
26from the tax not later than sixty days after receipt of the tax
27revenues. <-The revenues from the special fund shall be used by
28the recognized tourist promotion agency for any of the following
29purposes:

30(1) Convention promotion.

1(2) Marketing the area served by the agency as a leisure
2travel destination.

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

5(4) Using all appropriate marketing tools to accomplish
6these purposes, including advertising, publicity, publications,
7direct marketing, direct sales and participation in industry
8trade shows.

9(5) Projects or programs that are directly and substantially
10related to tourism within the county, augment and do not unduly
11compete with private sector tourism efforts and improve and
12expand the county as a destination market. <-The revenues from the
13special fund shall be used by the county commissioners for the
14following purposes:

15(1) thirty-four per centum to a designated chamber of
16commerce located in the county;

17(2) thirty-four per centum to a designated industrial
18development corporation in the county; and

19(3) thirty-two per centum to be used by the county
20commissioners to fund operations associated with a center of
21economic operations in the county.

22(d) Each tax year for a tax imposed under this section shall
23run concurrently with the county's fiscal year.

24(e) 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 under this section. The administrative
29fee shall be established by the county but shall not exceed in
30any tax year 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(f) 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." A county of the sixth class having a population
17under the 2010 Federal decennial census in excess of 88,800
18residents but less than 90,000 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 maintains, operates, manages, owns, has custody of
11or otherwise possesses the right to rent or leases overnight
12accommodation 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 otherwise
17for 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 otherwise
30for a period of time not exceeding thirty consecutive days.

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

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

<-10Section 1773.8. Hotel Room Rental Tax in Additional Sixth
11Class Counties.--(a)  A county may, by ordinance, impose a tax 
12which shall be known as a hotel room rental tax on the 
13consideration received by each operator of a hotel within the 
14county from each transaction of renting a room or rooms to 
15accommodate transients. The tax shall be collected by the 
16operator from the patron of the room and paid over to the county 
17where the hotel is located as provided under this section.

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

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

30(1) Convention promotion.

1(2) Marketing the area served by the agency as a leisure
2travel destination.

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

5(4) Using all appropriate marketing tools to accomplish
6these purposes, including advertising, publicity, publications,
7direct marketing, direct sales and participation in industry
8trade shows.

9(5) Projects or programs that are directly and substantially
10related to tourism within the county, augment and do not unduly
11compete with private sector tourism efforts and improve and
12expand the county as a destination market.

13(d) Each tax year for a tax imposed under this section shall
14run concurrently with the county's fiscal year.

15(e) For the purposes of defraying costs associated with the
16collection of the tax imposed under this section and otherwise
17performing its obligations under this section, a county is
18hereby authorized to deduct and retain an administrative fee
19from the taxes collected under this section. The administrative
20fee shall be established by the county but shall not exceed in
21any tax year the lesser of:

22(1) two per centum of all taxes collected under this
23section; or

24(2) fifty thousand dollars, which amount shall be adjusted
25annually, beginning one year after the date of enactment, by the
26the percentage growth in the Consumer Price Index for All Urban
27Consumers as determined by the United States Department of
28Labor.

29(f) As used in this section, the following words and phrases
30shall have the meanings given to them in this subsection unless

1the context clearly indicates otherwise:

2"Consideration." Receipts, fees, charges, rentals, leases,
3cash, credits, property of any kind or nature or other payment
4received by operators in exchange for or in consideration of the
5use or occupancy by a transient of a room or rooms in a hotel
6for a temporary period.

7"County." A county of the sixth class having a population
8under the 2010 Federal decennial census in excess of 68,900
9residents but less than 70,000 residents.

10"Hotel."

11(1) Any of the following:

12(i) A hotel, motel, inn, guesthouse or other structure which
13holds itself out by any means, including advertising, license,
14registration with an innkeepers' group, convention listing
15association, travel publication or similar association or with a
16government agency, as being available to provide overnight
17lodging for consideration to persons seeking temporary
18accommodation.

19(ii) A place which advertises to the public at large or any
20segment thereof that it will provide beds, sanitary facilities
21or other space for a temporary period to members of the public
22at large.

23(iii) A place recognized as a hostelry.

24(2) The term does not include any portion of a facility that
25is devoted to persons who have an established permanent
26residence or a college or university student residence hall or a
27private campground or cabins, public campgrounds or other
28facilities located on State land.

29"Operator." An individual, partnership, nonprofit or profit-
30making association or corporation or other person or group of

1persons who maintains, operates, manages, owns, has custody of
2or otherwise possesses the right to rent or leases overnight
3accommodation in a building to the public for consideration.

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

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

9"Recognized tourist promotion agency." The nonprofit
10corporation, organization, association or agency which is
11engaged in planning and promoting programs designed to stimulate
12and increase the volume of tourist, visitor and vacation
13business within counties served by the agency as that term is
14provided under the act of July 4, 2008 (P.L.621, No.50), known
15as the Tourism Promotion Act.

16"Room." A space in a building set aside for use and
17occupancy by patrons, or otherwise, for consideration, having at
18least one bed or other sleeping accommodations provided.

19"Temporary resident." A person who has occupied or has the
20right to occupy a room or rooms in a hotel as a patron otherwise
21for a period of time not exceeding thirty consecutive days.

22"Transaction." The activity involving the obtaining by a
23transient or patron of the use or occupancy of a hotel room from
24which consideration emanates to the operator under an expressed
25or implied contract.

26"Transient." A person who obtains an accommodation in any
27hotel for the person by means of registering at the facility for
28the temporary occupancy of a room for the personal use of that
29person by paying to the operator of the facility a fee in
30consideration therefor.

1Section 3. This act shall take effect immediately.