PRINTER'S NO. 1756
No. 1503 Session of 1995
INTRODUCED BY BUNT (BY REQUEST), APRIL 27, 1995
REFERRED TO COMMITTEE ON URBAN AFFAIRS, APRIL 27, 1995
AN ACT
1 Amending the act of July 28, 1953 (P.L.723, No.230), entitled,
2 as amended, "An act relating to counties of the second class
3 and second class A; amending, revising, consolidating and
4 changing the laws relating thereto," further providing for
5 the hotel room rental excise tax.
6 The General Assembly of the Commonwealth of Pennsylvania
7 hereby enacts as follows:
8 Section 1. Section 1970.2 of the act of July 28, 1953
9 (P.L.723, No.230), known as the Second Class County Code, is
10 amended by adding a subsection to read:
11 Section 1970.2. Hotel Room Rental.--* * *
12 (c.1) Any operator owing taxes under this section shall,
13 each month, deposit the taxes in a special escrow account with a
14 financial institution approved by the treasurer. Taxes owed and
15 unpaid within a reasonable period of time as determined by the
16 treasurer shall become a lien on the hotel being operated by the
17 operator.
18 * * *
19 Section 2. This act shall take effect in 60 days.
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