1Amending the act of August 9, 1955 (P.L.323, No.130), entitled,
2as amended, "An act relating to counties of the first, third,
3fourth, fifth, sixth, seventh and eighth classes; amending,
4revising, consolidating and changing the laws relating
5thereto; relating to imposition of excise taxes by counties,
6including authorizing imposition of an excise tax on the
7rental of motor vehicles by counties of the first class; and
8providing for regional renaissance initiatives," further
9providing for authorization of excise tax in certain counties
10with tourist promotion agencies.

11The General Assembly of the Commonwealth of Pennsylvania
12hereby enacts as follows:

13Section 1. Section 1770.2(a) and (f) of the act of August 9,
141955 (P.L.323, No.130), known as The County Code, amended
15December 22, 2000 (P.L.1019, No.142), are amended to read:

16Section 1770.2. Authorization of Excise Tax.--(a) The
17county commissioners of any county which has a recognized
18tourist promotion agency designated to act within the county may
19impose an excise tax not to exceed [three] five per centum of
20the consideration received by each operator of a hotel within
21the county from each transaction of renting a room or rooms to

1transients. The tax shall be collected by the operator from the
2patron of the room or rooms and paid over to the county as
3herein provided.

4* * *

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

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

12"County." Any county which is on the effective date of this
13act a county of the third class having a population under the
141990 Federal Decennial Census in excess of 337,000 residents,
15but less than 341,000 residents, or a county of the third class
16having a population under the 1990 Federal Decennial Census in
17excess of 374,000 residents, but less than 380,000 residents, or
18a county of the third class having a population under the 1990
19Federal Decennial Census in excess of 415,000 residents, but
20less than 500,000 residents, or a county of the fourth class
21having a population under the 1990 Federal Decennial Census in
22excess of 159,000 residents, but less than 175,000 residents, or
23a county of the fifth class having a population under the 1990
24Federal Decennial Census in excess of 123,000 residents, or a
25county of the fifth class having a population under the 1990
26Federal Decennial Census in excess of 117,000 residents, but
27less than 121,050 residents, or a county of the sixth class
28having a population under the 1990 Federal Decennial Census in
29excess of 87,000 residents.

30"Hotel." A hotel, motel, inn, guest house or other structure

1which holds itself out by any means, including advertising,
2license, registration with an innkeepers' group, convention
3listing association, travel publication or similar association
4or with a government agency, as being available to provide
5overnight lodging or use of facility space for consideration to
6persons seeking temporary accommodation; any place which
7advertises to the public at large or any segment thereof that it
8will provide beds, sanitary facilities or other space for a
9temporary period to members of the public at large; or any place
10recognized as a hostelry. The term does not include any portion
11of a facility that is devoted to persons who have an established
12permanent residence or a college or university student residence
13hall or any private campground, or any cabins, public
14campgrounds or other facilities located on State land.

15"Occupancy." The use or possession or the right to the use
16or possession by any person other than a permanent resident of
17any room in a hotel for any purpose or the right to the use or
18possession of the furnishings or to the services accompanying
19the use and possession of the room.

20"Operator." An individual, partnership, nonprofit or profit-
21making association or corporation or other person or group of
22persons who maintain, operate, manage, own, have custody of or
23otherwise possess the right to rent or lease overnight
24accommodations in a hotel to the public for consideration.

25"Patron." A person who pays the consideration for the
26occupancy of a room or rooms in a hotel.

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

30"Recognized tourist promotion agency." The nonprofit

1corporation, organization, association or agency which is
2engaged in planning and promoting programs designed to stimulate
3and increase the volume of tourist, visitor and vacation
4business within counties served by the agency as that term is
5defined in the act of [April 28, 1961 (P.L.111, No.50), known as
6the "Tourist Promotion Law."] July 4, 2008 (P.L.621, No.50), 
7known as the Tourism Promotion Act.

8"Room." A space in a hotel set aside for use and occupancy
9by patrons, or otherwise, for consideration, having at least one
10bed or other sleeping accommodation in a room or group of rooms.

11"Transaction." The activity involving the obtaining by a
12transient or patron of the use or occupancy of a hotel room from
13which consideration is payable to the operator under an express
14or an implied contract.

15"Transient." An individual who obtains accommodation in a
16hotel by means of registering at the facility for the temporary
17occupancy of a room for the personal use of the individual by
18paying a fee to the operator.

19Section 2. This act shall take effect in 60 days.