PRINTER'S NO. 1778
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1315
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 March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in sales and use tax, further providing for
definitions.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 209(a)(6) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, amended May
2, 1974 (P.L.269, No.75), is amended and the subsection is
amended by adding a clause to read:
Section 209. Definitions.--(a) For the purposes of this
part V only, the following words, terms and phrases shall have
the meaning ascribed to them in this subsection, except where
the context clearly indicates a different meaning:
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(6) "Rent." The consideration received for occupancy valued
in money, whether received in money or otherwise, including all
receipts, cash, credits and property or services of any kind or
nature, any amount charged by an intermediary to an occupant and
retained by the intermediary, and also any amount for which the
occupant is liable for the occupancy without any deduction
therefrom whatsoever. The term "rent" shall not include a
gratuity.
(7) "Intermediary." A person who facilitates the booking of
hotel reservations and who is not an operator.
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Section 2. This act shall take effect in 60 days.
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