PRINTER'S NO. 1777
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1314
Session of
2015
INTRODUCED BY DAY AND MURT, JUNE 10, 2015
REFERRED TO COMMITTEE ON TOURISM AND RECREATIONAL DEVELOPMENT,
JUNE 10, 2015
AN ACT
Amending the act of August 9, 1955 (P.L.323, No.130), entitled,
as amended, "An act relating to counties of the first, third,
fourth, fifth, sixth, seventh and eighth classes; amending,
revising, consolidating and changing the laws relating
thereto; relating to imposition of excise taxes by counties,
including authorizing imposition of an excise tax on the
rental of motor vehicles by counties of the first class; and
providing for regional renaissance initiatives," in fiscal
affairs, further providing for authorization of certain hotel
room rental taxes; and, in grounds and buildings, further
providing for certain hotel room rental taxes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1770.2(f) of the act of August 9, 1955
(P.L.323, No.130), known as The County Code, amended December
22, 2000 (P.L.1019, No.142), is amended to read:
Section 1770.2. Authorization of Excise Tax.--* * *
(f) As used in this section, the following words and phrases
shall have the meanings given to them in this subsection:
"Consideration." Receipts, fees, charges, rentals, leases,
cash, credits, property of any kind or nature, any amount
charged by an intermediary to an occupant and retained by the
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intermediary, or other payment received by operators in exchange
for or in consideration of the use or occupancy by a transient
of a room or rooms in a hotel for any temporary period.
"County." Any county which is on the effective date of this
act a county of the third class having a population under the
1990 Federal Decennial Census in excess of 337,000 residents,
but less than 341,000 residents, or a county of the third class
having a population under the 1990 Federal Decennial Census in
excess of 374,000 residents, but less than 380,000 residents, or
a county of the third class having a population under the 1990
Federal Decennial Census in excess of 415,000 residents, but
less than 500,000 residents, or a county of the fourth class
having a population under the 1990 Federal Decennial Census in
excess of 159,000 residents, but less than 175,000 residents, or
a county of the fifth class having a population under the 1990
Federal Decennial Census in excess of 123,000 residents, or a
county of the fifth class having a population under the 1990
Federal Decennial Census in excess of 117,000 residents, but
less than 121,050 residents, or a county of the sixth class
having a population under the 1990 Federal Decennial Census in
excess of 87,000 residents.
"Hotel." A hotel, motel, inn, guest house or other structure
which holds itself out by any means, including advertising,
license, registration with an innkeepers' group, convention
listing association, travel publication or similar association
or with a government agency, as being available to provide
overnight lodging or use of facility space for consideration to
persons seeking temporary accommodation; any place which
advertises to the public at large or any segment thereof that it
will provide beds, sanitary facilities or other space for a
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temporary period to members of the public at large; or any place
recognized as a hostelry. The term does not include any portion
of a facility that is devoted to persons who have an established
permanent residence or a college or university student residence
hall or any private campground, or any cabins, public
campgrounds or other facilities located on State land.
"Intermediary." A person who facilitates the booking of
hotel reservations and who is not an operator.
"Occupancy." The use or possession or the right to the use
or possession by any person other than a permanent resident of
any room in a hotel for any purpose or the right to the use or
possession of the furnishings or to the services accompanying
the use and possession of the room.
"Operator." An individual, partnership, nonprofit or profit-
making association or corporation or other person or group of
persons who maintain, operate, manage, own, have custody of or
otherwise possess the right to rent or lease overnight
accommodations in a hotel to the public for consideration.
"Patron." A person who pays the consideration for the
occupancy of a room or rooms in a hotel.
"Permanent resident." A person who has occupied or has the
right to occupancy of a room or rooms in a hotel as a patron or
otherwise for a period exceeding thirty consecutive days.
"Recognized tourist promotion agency." The nonprofit
corporation, organization, association or agency which is
engaged in planning and promoting programs designed to stimulate
and increase the volume of tourist, visitor and vacation
business within counties served by the agency as that term is
defined in the act of [April 28, 1961 (P.L.111, No.50), known as
the "Tourist Promotion Law."] July 4, 2008 (P.L.621, No.50),
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known as the "Tourism Promotion Act."
"Room." A space in a hotel set aside for use and occupancy
by patrons, or otherwise, for consideration, having at least one
bed or other sleeping accommodation in a room or group of rooms.
"Transaction." The activity involving the obtaining by a
transient or patron of the use or occupancy of a hotel room from
which consideration is payable to the operator under an express
or an implied contract.
"Transient." An individual who obtains accommodation in a
hotel by means of registering at the facility for the temporary
occupancy of a room for the personal use of the individual by
paying a fee to the operator.
Section 2. Section 1770.4(f) of the act, amended or added
June 18, 1997 (P.L.179, No.18), February 18, 1998 (P.L.156,
No.23) and July 12, 2012 (P.L.1186, No.143), is amended to read:
Section 1770.4. Authorization of Hotel Tax.--* * *
(f) As used in this section, the following words and phrases
shall have the meanings given to them in this subsection:
"Consideration." Receipts, fees, charges, rentals, leases,
cash, credits, property of any kind or nature, any amount
charged by an intermediary to an occupant and retained by the
intermediary, or other payment received by operators in exchange
for or in consideration of the use or occupancy by a transient
of a room or rooms in a hotel for any temporary period.
"Hotel." A hotel, motel, inn, guest house or other structure
which holds itself out by any means, including advertising,
license, registration with an innkeepers' group, convention
listing association, travel publication or similar association
or with a government agency, as being available to provide
overnight lodging or use of facility space for consideration to
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persons seeking temporary accommodation; any place which
advertises to the public at large or any segment thereof that it
will provide beds, sanitary facilities or other space for a
temporary period to members of the public at large; or any place
recognized as a hostelry. The term does not include any portion
of a facility that is devoted to persons who have an established
permanent residence or a college or university student residence
hall.
"Intermediary." A person who facilitates the booking of
hotel reservations and who is not an operator.
"Occupancy." The use or possession or the right to the use
or possession by any person other than a permanent resident of
any room in a hotel for any purpose or the right to the use or
possession of the furnishings or to the services accompanying
the use and possession of the room.
"Operator." An individual, partnership, nonprofit or profit-
making association or corporation or other person or group of
persons who maintain, operate, manage, own, have custody of or
otherwise possess the right to rent or lease overnight
accommodations in a hotel to the public for consideration.
"Patron." A person who pays the consideration for the
occupancy of a room or rooms in a hotel.
"Permanent resident." A person who has occupied or has the
right to occupancy of a room or rooms in a hotel as a patron or
otherwise for a period exceeding thirty consecutive days.
"Room." A space in a hotel set aside for use and occupancy
by patrons, or otherwise, for consideration, having at least one
bed or other sleeping accommodation in a room or group of rooms.
"Tourist Promotion Agency (TPA)." An organization, agency or
corporation designated to be such by the board of commissioners
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of the county in which the tax is imposed. The TPA shall be duly
established, designated and recognized as the county's TPA in
accordance with and pursuant to the act of July 4, 2008
(P.L.621, No.50), known as the "Tourism Promotion Act."
"Transaction." The activity involving the obtaining by a
transient or patron of the use or occupancy of a hotel room from
which consideration is payable to the operator under an express
or an implied contract.
"Transient." An individual who obtains accommodation in a
hotel by means of registering at the facility for the temporary
occupancy of a room for the personal use of the individual by
paying a fee to the operator.
Section 3. Section 1770.5(f) of the act, amended December
18, 2007 (P.L.465, No.72), is amended to read:
Section 1770.5. Authorization of Five Per Centum Hotel
Tax.--* * *
(f) Definitions.--As used in this section, the following
words and phrases shall have the meanings given to them in this
subsection:
"Consideration." Receipts, fees, charges, rentals, leases,
cash, credits, property of any kind or nature, any amount
charged by an intermediary to an occupant and retained by the
intermediary, or other payment received by operators in exchange
for or in consideration of the use or occupancy by a transient
of a room or rooms in a hotel for any temporary period.
"Debt service on bonds." Any cost related to the issuance,
refinancing, refunding or payment or any other costs associated
with the issuance and maintenance of bonds or notes by an
authority or a city of the third class.
"Hotel." A hotel, motel, inn, guest house or other structure
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which holds itself out by any means, including advertising,
license, registration with an innkeepers' group, convention
listing association, travel publication or similar association
or with a government agency, as being available to provide
overnight lodging or use of facility space for consideration to
persons seeking temporary accommodation; any place which
advertises to the public at large or any segment thereof that it
will provide beds, sanitary facilities or other space for a
temporary period to members of the public at large; or any place
recognized as a hostelry. The term does not include any portion
of a facility that is devoted to persons who have an established
permanent residence or a college or university student residence
hall.
"Intermediary." A person who facilitates the booking of
hotel reservations and who is not an operator.
"Occupancy." The use or possession or the right to the use
or possession by any person other than a permanent resident of
any room in a hotel for any purpose or the right to the use or
possession of the furnishings or to the services accompanying
the use and possession of the room.
"Operator." An individual, partnership, nonprofit or profit-
making association or corporation, or other person or group of
persons who maintains, operates, manages, owns, has custody of
or otherwise possesses the right to rent or lease overnight
accommodations in a hotel to the public for consideration.
"Patron." A person who pays the consideration for the
occupancy of a room or rooms in a hotel.
"Permanent resident." A person who has occupied or has the
right to occupancy of a room or rooms in a hotel as a patron or
otherwise for a period exceeding thirty consecutive days.
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"Room." A space in a hotel set aside for use and occupancy
by patrons, or otherwise, for consideration, having at least one
bed or other sleeping accommodation in a room or group of rooms.
"Tourist Promotion Agency (TPA)." An organization, agency or
corporation designated to be such by the board of commissioners
of the county in which the tax is imposed. The TPA shall be duly
established, designated and recognized as the county's TPA in
accordance with and pursuant to the act of [April 28, 1961
(P.L.111, No.50), known as the "Tourist Promotion Law."] July 4,
2008 (P.L.621, No.50), known as the "Tourism Promotion Act."
"Transaction." The activity involving the obtaining by a
transient or patron of the use or occupancy of a hotel room from
which consideration is payable to the operator under an express
or an implied contract.
"Transient." An individual who obtains accommodation in a
hotel by means of registering at the facility for the temporary
occupancy of a room for the personal use of the individual by
paying a fee to the operator.
Section 4. Section 1770.6(f) of the act, amended or added
December 22, 2000 (P.L.1019, No.142) and July 5, 2005 (P.L.38,
No.12), is amended to read:
Section 1770.6. Authorization of Hotel Tax.--* * *
(f) Definitions.--As used in this section, the following
words and phrases shall have the meanings given to them in this
subsection:
"Bed and breakfast" or "homestead." A public accommodation
consisting of a private residence, which contains ten or fewer
bedrooms, used for providing overnight accommodations to the
public and in which breakfast is the only meal served and is
included in the charge for the room.
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"Consideration." Receipts, fees, charges, rentals, leases,
cash, credits, property of any kind or nature, any amount
charged by an intermediary to an occupant and retained by the
intermediary, or other payment received by operators in exchange
for or in consideration of the use or occupancy by a transient
of a room or rooms in a hotel for any temporary period.
"County." Any county of the third class through the eighth
class which on the effective date of this section does not have
the authority to levy a hotel occupancy or room rental tax.
"Hotel." A hotel, motel, bed and breakfast, homestead, inn,
guest house or other structure which holds itself out by any
means, including advertising, license, registration with an
innkeepers' group, convention listing association, travel
publication or similar association or with a government agency,
as being available to provide overnight lodging or use of
facility space for consideration to persons seeking temporary
accommodation; any place which advertises to the public at large
or any segment thereof that it will provide beds, sanitary
facilities or other space for a temporary period to members of
the public at large; or any place recognized as a hostelry. The
term does not include any portion of a facility that is devoted
to persons who have an established permanent residence or a
college or university student residence hall or any private
campground or any cabins, public campgrounds or other facilities
located on State land.
"Intermediary." A person who facilitates the booking of
hotel reservations and who is not an operator.
"Occupancy." The use or possession or the right to the use
or possession by any person other than a permanent resident of
any room in a hotel for any purpose or the right to the use or
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possession of the furnishings or to the services accompanying
the use and possession of the room.
"Operator." An individual, partnership, nonprofit or profit-
making association or corporation or other person or group of
persons who maintain, operate, manage, own, have custody of or
otherwise possess the right to rent or lease overnight
accommodations in a hotel to the public for consideration.
"Patron." A person who pays the consideration for the
occupancy of a room or rooms in a hotel.
"Permanent resident." A person who has occupied or has the
right to occupancy of a room or rooms in a hotel as a patron or
otherwise for a period exceeding thirty consecutive days.
"Recognized tourist promotion agency." The nonprofit
corporation, organization, association or agency which is
engaged in planning and promoting programs designed to stimulate
and increase the volume of tourist, visitor and vacation
business within counties served by the agency as that term is
defined in the act of [April 28, 1961 (P.L.111, No.50), known as
the "Tourist Promotion Law."] July 4, 2008 (P.L.621, No.50),
known as the "Tourism Promotion Act."
"Room." A space in a hotel set aside for use and occupancy
by patrons, or otherwise, for consideration, having at least one
bed or other sleeping accommodation in a room or group of rooms.
"Transaction." The activity involving the obtaining by a
transient or patron of the use or occupancy of a hotel room from
which consideration is payable to the operator under an express
or an implied contract.
"Transient." An individual who obtains accommodation in a
hotel by means of registering at the facility for the temporary
occupancy of a room for the personal use of the individual by
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paying a fee to the operator.
"Treasurer." The elected treasurer of the county or, if
there is no elected treasurer of the county, such other official
or agent of the county as may be designated by the county to
collect and account for the tax authorized by this section.
Section 5. Section 1770.7(f) of the act, amended July 12,
2012 (P.L.1182, No.142), is amended to read:
Section 1770.7. Authorization of Five Per Centum Hotel
Tax.--* * *
(f) As used in this section, the following words and phrases
shall have the meanings given to them in this subsection:
"Consideration." Receipts, fees, charges, rentals, leases,
cash, credits, property of any kind or nature, any amount
charged by an intermediary to an occupant and retained by the
intermediary, or other payment received by operators in exchange
for or in consideration of the use or occupancy by a transient
of a room or rooms in a hotel for any temporary period.
"Hotel." A hotel, motel, inn, guest house or other structure
which holds itself out by any means, including advertising,
license, registration with an innkeepers' group, convention
listing association, travel publication or similar association
or with a government agency, as being available to provide
overnight lodging or use of facility space for consideration to
persons seeking temporary accommodation; any place which
advertises to the public at large or any segment thereof that it
will provide beds, sanitary facilities or other space for a
temporary period to members of the public at large; or any place
recognized as a hostelry. The term does not include any portion
of a facility that is devoted to persons who have an established
permanent residence or a college or university student residence
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hall.
"Intermediary." A person who facilitates the booking of
hotel reservations and who is not an operator.
"Occupancy." The use or possession or the right to the use
or possession by any person other than a permanent resident of
any room in a hotel for any purpose or the right to the use or
possession of the furnishings or to the services accompanying
the use and possession of the room.
"Operator." An individual, partnership, nonprofit or profit-
making association or corporation or other person or group of
persons who maintain, operate, manage, own, have custody of or
otherwise possess the right to rent or lease overnight
accommodations in a hotel to the public for consideration.
"Patron." A person who pays the consideration for the
occupancy of a room or rooms in a hotel.
"Permanent resident." A person who has occupied or has the
right to occupancy of a room or rooms in a hotel as a patron or
otherwise for a period exceeding thirty consecutive days.
"Room." A space in a hotel set aside for use and occupancy
by patrons, or otherwise, for consideration, having at least one
bed or other sleeping accommodation in a room or group of rooms.
"Tourist Promotion Agency (TPA)." An organization, agency or
corporation designated to be such by the board of commissioners
as of January 1, 2000, of the county in which the tax is
imposed. The TPA shall be duly established, designated and
recognized as the county's TPA in accordance with and pursuant
to the act of July 4, 2008 (P.L.621, No.50), known as the
"Tourism Promotion Act."
"Transaction." The activity involving the obtaining by a
transient or patron of the use or occupancy of a hotel room from
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which consideration is payable to the operator under an express
or an implied contract.
"Transient." An individual who obtains accommodation in a
hotel by means of registering at the facility for the temporary
occupancy of a room for the personal use of the individual by
paying a fee to the operator.
Section 6. Section 1770.8(d)(1) and (e) of the act, added
July 5, 2005 (P.L.38, No.12), are amended to read:
Section 1770.8. Hotel Room Rental Tax in Certain Third Class
Counties.--* * *
(d) Money received under subsection (c) and interest accrued
shall be distributed by the fiscal officer of each county as
follows:
(1) Each county shall within ten days of receipt transmit
sixty-eight and three-quarters per centum of the money collected
in that county to the regional tourist promotion agency which
serves more than one county and which is designated by the
governing body of the county to be eligible for grants from the
Department of Community and Economic Development pursuant to the
act of [April 28, 1961 (P.L.111, No.50), known as the "Tourist
Promotion Law."] July 4, 2008 (P.L.621, No.50), known as the
"Tourism Promotion Act."
* * *
(e) The following words and phrases when used in this
section shall have the meanings given to them in this subsection
unless the context clearly indicates otherwise:
"Consideration." Receipts, fees, charges, rentals, leases,
cash, credits, property of any kind or nature, any amount
charged by an intermediary to an occupant and retained by the
intermediary, or other payment received by operators in exchange
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for or in consideration of the use or occupancy by a transient
of a room or rooms in a hotel for a temporary period.
"County." Any county which is, on June 22, 2000, a county of
the third class having a population under the 1990 Federal
Decennial Census in excess of 290,000 residents but less than
295,000 residents or a county of the third class having a
population under the 1990 Federal Decennial Census in excess of
245,000 residents but less than 250,000 residents.
"Hotel." A hotel, motel, inn, guesthouse or other structure
which holds itself out by any means, including advertising,
license, registration with an innkeepers' group, convention
listing association, travel publication or similar association
or with a government agency, as being available to provide
overnight lodging for consideration to persons seeking temporary
accommodation; any place which advertises to the public at large
or any segment thereof that it will provide beds, sanitary
facilities or other space for a temporary period to members of
the public at large; or any place recognized as a hostelry. The
term does not include any portion of a facility that is devoted
to persons who have an established permanent residence or a
college or university student residence hall or any private
campground or any cabins, public campgrounds or other facilities
located on State land.
"Intermediary." A person who facilitates the booking of
hotel reservations and who is not an operator.
"Joint planning commissions." A commission established by
ordinance or membership of two or more municipalities to
encourage planning for future development and to coordinate
planning with neighboring municipalities, counties and other
government agencies in accordance with Article XI of the act of
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July 31, 1968 (P.L.805, No.247), known as the "Pennsylvania
Municipalities Planning Code."
"Operator." Any individual, partnership, nonprofit or
profit-making association or corporation or other person or
group of persons who maintain, operate, manage, own, have
custody of or otherwise possess the right to rent or lease
overnight accommodations in a building to the public for
consideration.
"Patron." Any person who pays the consideration for the
occupancy of a room or rooms in a hotel.
"Permanent resident." Any person who has occupied or has the
right to occupy a room or rooms in a hotel as a patron or
otherwise for a period exceeding thirty consecutive days.
"Room." A space in a building set aside for use and
occupancy by patrons, or otherwise, for consideration, having at
least one bed or other sleeping accommodations provided.
"Temporary resident." Any person who has occupied or has the
right to occupy a room or rooms in a hotel as a patron or
otherwise for a period of time not exceeding thirty consecutive
days.
"Transaction." The activity involving the obtaining by a
transient or patron of the use or occupancy of a hotel room from
which consideration emanates to the operator under an expressed
or implied contract.
"Transient." Any person who obtains an accommodation in any
hotel for himself by means of registering at the facility for
the temporary occupancy of a room for the personal use of that
individual by paying to the operator of the facility a fee in
consideration therefor.
Section 7. Section 2399.23(j) of the act, added November 3,
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1999 (P.L.461, No.42), is amended to read:
Section 2399.23. Hotel Room Rental Tax.--* * *
(j) As used in this section, the following words and phrases
shall have the meanings given to them in this subsection:
"Consideration" shall mean receipts, fees, charges, rentals,
leases, cash, credits, property of any kind or nature, any
amount charged by an intermediary to an occupant and retained by
the intermediary, or other payment received by operators in
exchange for or in consideration of the use or occupancy by a
transient of a room or rooms in a hotel for a temporary period.
"Convention center" shall mean any land, improvement,
structure, building, or part thereof, or property interest
therein, whether owned by or leased by or to or otherwise
acquired by an existing authority, appropriate for any of the
following: large public assemblies, the holding of conventions,
conferences, trade exhibitions and other business, social,
cultural, scientific and public interest events, and all
facilities, furniture, fixtures and equipment necessary or
incident thereto, including meeting rooms, dining rooms,
kitchens, ballrooms, reception areas, registration and
prefunction areas, truck loading areas, including access
thereto, accessways, common areas, lobbies, offices and areas
appurtenant to any of the preceding, together referred to as the
main convention area, and also including other buildings,
structures or facilities for use in conjunction with the
foregoing, including, but not limited to, provision for off-
street parking, retail areas and other improvements related to
the center owned by or leased by or to an existing authority for
the purpose of producing revenues to assist in defraying the
costs or expenses of the convention center.
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"Hotel" shall mean a hotel, motel, inn, guesthouse or other
building located within the market area which holds itself out
by any means, including advertising, license, registration with
an innkeeper's group, convention listing association, travel
publication or similar association or with a government agency,
as being available to provide overnight lodging or use of
facility space for consideration to persons seeking temporary
accommodation. The term includes a place which advertises to the
public at large or a segment of the public that it will provide
beds, sanitary facilities or other space for a temporary period
to members of the public at large. The term also includes a
place recognized as a hostelry, provided that portions of a
facility which are devoted to persons who have established
permanent residence shall not be included in this definition.
The term does not include a bed and breakfast homestead or inn
as defined in the act of May 23, 1945 (P.L.926, No.369),
referred to as the Public Eating and Drinking Place Law.
"Intermediary" shall mean a person who facilitates the
booking of hotel reservations and who is not an operator.
"Market area" shall mean:
(1) With respect to a county in which there is more than one
city of the third class, the entire county.
(2) With respect to a county in which there is only one city
of the third class, one of the following:
(i) That city and the area within the county which is not
more than fifteen miles from the site of the convention center.
(ii) That city and the area within the county which, as
determined by the board of commissioners of the county imposing
the tax, derives a material benefit from the existence of the
convention center within the county. The owner of a hotel
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affected by a determination by the board under this subclause
may challenge the determination by filing a petition in the
court of common pleas in the judicial district where the
determination was made.
"Occupancy" shall mean the use or possession or the right to
the use or possession by a person other than a permanent
resident of a room in a hotel for any purpose or the right to
the use or possession of the furnishings or to the services
accompanying the use and possession of the room.
"Operator" shall mean any individual, partnership, nonprofit
or profit-making association or corporation or other person or
group of persons who maintain, operate, manage, own, have
custody of or otherwise possess the right to rent or lease
overnight accommodations in a hotel to the public for
consideration.
"Patron" shall mean any person who pays the consideration for
the occupancy of a room or rooms in a hotel.
"Permanent resident" shall mean any person who has occupied
or has the right to occupy a room or rooms in a hotel as a
patron or otherwise for a period exceeding thirty consecutive
days.
"Room" shall mean a space in a hotel set aside for use and
occupancy by patrons, or otherwise, for consideration, having at
least one bed or other sleeping accommodations provided therein.
"Temporary" shall mean a period of time not exceeding thirty
consecutive days.
"Tourist promotion agency" shall mean the agency designated
by the governing body of a county or county seat in which the
convention center is located to be eligible for grants from the
Department of Community and Economic Development pursuant to the
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act of [April 28, 1961 (P.L.111, No.50), known as the "Tourist
Promotion Law."] act of July 4, 2008 (P.L.621, No.50), known as
the "Tourism Promotion Act."
"Transaction" shall mean the activity involving the obtaining
by a transient or patron of the use or occupancy of a hotel room
from which consideration emanates to the operator under an
express or an implied contract.
"Transient" shall mean an individual who obtains an
accommodation in any hotel for himself by means of registering
at the facility for the temporary occupancy of a room for the
personal use of that individual by paying to the operator of the
facility a fee in consideration therefor.
Section 8. Section 2399.72(k) of the act, amended or added
October 18, 2000 (P.L.541, No.73), November 29, 2004 (P.L.1275,
No.155) and October 8, 2012 (P.L.1191, No.145), is amended to
read:
Section 2399.72. Hotel Room Rental Tax.--* * *
(k) As used in this section, the following words and phrases
shall have the meanings given to them in this subsection:
"Consideration" shall mean receipts, fees, charges, rentals,
leases, cash, credits, property of any kind or nature, any
amount charged by an intermediary to an occupant and retained by
the intermediary, or other payment received by operators in
exchange for or in consideration of the use or occupancy by a
transient of a room or rooms in a hotel for a temporary period.
"Convention center" or "convention center facility" shall
mean any land, improvement, structure, building, or part
thereof, or property interest therein, whether owned by or
leased by or to or otherwise acquired by an authority,
appropriate for any of the following: large public assemblies,
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the holding of conventions, conferences, trade exhibitions and
other business, social, cultural, scientific, sports,
recreational, artistic and public interest events, performances
and exhibitions, and all facilities, furniture, fixtures and
equipment necessary or incident thereto, including hotels,
meeting rooms, dining rooms, kitchens, ballrooms, reception
areas, registration and prefunction areas, locker rooms,
practice areas and equipment, training areas and equipment,
truck loading areas, including access thereto, accessways,
including, but not limited to, tunnels, overhead walkways,
escalators, elevators and other connections to nearby or
adjoining buildings or facilities, regardless of whether such
buildings or facilities constitute convention center facilities
or are owned or controlled by the authority, common areas,
lobbies, offices and areas appurtenant to any of the preceding,
and also including other land, buildings, structures or
facilities for use or planned for use in conjunction with the
foregoing, including, but not limited to, landscaping, buffer
areas, off-street parking, retail areas and other improvements
related to a convention center facility owned by or leased by or
to an authority, regardless of whether such improvements are for
the purpose of producing revenues to assist in defraying the
costs or expenses of such convention center facility.
"Hotel" shall mean a hotel, motel, inn, guesthouse or other
building or complex of buildings located within the market area
which holds itself out by any means, including advertising,
license, registration with an innkeeper's group, convention
listing association, travel publication or similar association
or with a government agency, as being available to provide
overnight lodging or use of facility space for consideration to
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persons seeking temporary accommodation. The term includes a
place which advertises to the public at large or a segment of
the public that it will provide beds, sanitary facilities or
other space for a temporary period to members of the public at
large. The term also includes a place recognized as a hostelry,
provided that portions of a facility which are devoted to
persons who have established permanent residence shall not be
included in this definition. The term does not include a bed and
breakfast homestead or inn as defined in the act of May 23, 1945
(P.L.926, No.369), referred to as the Public Eating and Drinking
Place Law.
"Intermediary" shall mean a person who facilitates the
booking of hotel reservations and who is not an operator.
"Market area" shall mean:
(1) With respect to a county in which there is more than one
city of the third class, the entire county.
(2) With respect to a county in which there is only one city
of the third class, one of the following, as selected by the
governing body of the county:
(i) That city and the area within the county which is not
more than fifteen miles from the city limits of the county seat.
(ii) That city and the area within the county which, as
determined by the governing body of the county imposing the tax,
derives a material benefit from the existence of the convention
center within the county. The owner of a hotel affected by a
determination by the governing body under this subparagraph may
challenge the determination by filing a petition in the court of
common pleas in the judicial district where the determination
was made.
"Occupancy" shall mean the use or possession or the right to
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the use or possession by a person other than a permanent
resident of a room in a hotel for any purpose or the right to
the use or possession of the furnishings or to the services
accompanying the use and possession of the room.
"Operator" shall mean any individual, partnership, nonprofit
or profit-making association or corporation or other person or
group of persons who maintain, operate, manage, own, have
custody of or otherwise possess the right to rent or lease
overnight accommodations in a hotel to the public for
consideration.
"Patron" shall mean any person who pays the consideration for
the occupancy of a room or rooms in a hotel.
"Permanent resident" shall mean any person who has occupied
or has the right to occupy a room or rooms in a hotel as a
patron or otherwise for a period exceeding thirty consecutive
days.
"Room" shall mean a space in a hotel set aside for use and
occupancy by patrons, or otherwise, for consideration, having at
least one bed or other sleeping accommodations provided therein.
"Temporary" shall mean a period of time not exceeding thirty
consecutive days.
"Tourist promotion agency" shall mean the agency designated
by the governing body of a county or county seat in which the
convention center facilities are located to be eligible for
grants from the Department of Community and Economic Development
pursuant to the act of July 4, 2008 (P.L.621, No.50), known as
the "Tourism Promotion Act."
"Transaction" shall mean the activity involving the obtaining
by a transient or patron of the use or occupancy of a hotel room
from which consideration emanates to the operator under an
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express or an implied contract.
"Transient" shall mean an individual who obtains an
accommodation in any hotel for himself by means of registering
at the facility for the temporary occupancy of a room for the
personal use of that individual by paying to the operator of the
facility a fee in consideration therefor.
"Treasurer" shall mean the elected treasurer of the county
or, if there is no elected treasurer of the county, such other
official or agent of the county as may be designated by the
county to collect and account for the tax authorized by this
section.
Section 9. This act shall take effect in 60 days.
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