PRINTER'S NO. 1779
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1316
Session of
2015
INTRODUCED BY DAY, COHEN AND MURT, JUNE 10, 2015
REFERRED TO COMMITTEE ON TOURISM AND RECREATIONAL DEVELOPMENT,
JUNE 10, 2015
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in other subjects of taxation, further
providing for excise tax on hotel room rental.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 8721(h) of Title 53 of the Pennsylvania
Consolidated Statutes is amended to read:
ยง 8721. Hotel room rental.
* * *
(h) 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, 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
in a hotel for a temporary period.
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"Convention center or exhibition hall." A building or series
of buildings:
(1) at least one of which contains a minimum of 75,000
gross square feet of exhibition space for shows and
conventions;
(2) which are not used for the retail sale of
merchandise or part of any shopping center, mall or other
retail center;
(3) a major function of which is to house meetings,
exhibitions, shows, conventions, assemblies, convocations and
similar gatherings. The term includes land appurtenant to the
building or buildings.
"Cooperating political subdivision or agency of government."
A city or public authority located in a county:
(1) within the boundaries of which a convention center
or exhibition hall is planned or constructed; and
(2) which shares with the county duties, obligations or
privileges with respect to that convention center.
"Hotel." Any of the following:
(1) Any hotel, motel, inn, guest house or other building
located within the taxing jurisdiction which holds itself out
by any means, including advertising, license, registration
with any innkeeper's group, convention listing association,
travel publication or similar association or with any
government agency, as being available to provide overnight
lodging or use of facility space for consideration to persons
seeking temporary accommodation.
(2) A place which advertises to the public at large or a
segment of the public at large that it will provide beds,
sanitary facilities or other space for a temporary period to
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members of the public at large.
(3) A place recognized as a hostelry.
The term does not include portions of the facility which are
devoted to individuals who have established permanent residence.
"Intermediary." A person who facilitates the booking of
hotel reservations and who is not an operator.
"Municipality." Notwithstanding section 8401 (relating to
definitions), a township or borough or a home rule municipality
which was formerly a township or borough.
"Occupancy." The use or possession or the right to the use
or possession by any 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.
"Operating deficit." The excess of expenses over receipts
from the operation and management of a convention center or
exhibition hall.
"Operator." Any individual, partnership, nonprofit or
profit-making association or corporation or other person or
group of persons that 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 that pays the consideration for the
occupancy of a room in a hotel.
"Permanent resident." An individual who has occupied or has
the right to occupancy of a room in a hotel as a patron or
otherwise for a period exceeding 30 consecutive days.
"Recognized tourist promotion agency." As defined in section
3(6) of the former act of April 28, 1961 (P.L.111, No.50), known
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as the Tourist Promotion Law and in accordance with the Tourist
Promotion Law, the nonprofit corporation, organization,
association or agency:
(1) which is and has been engaged in planning and
promoting programs designed to stimulate and increase the
volume of tourist, visitor and vacation business within
counties it serves; and
(2) which is recognized by the Department of Community
and Economic Development.
"Regional tourist promotion activities." Services,
activities, facilities and events, which result in a significant
number of nonresidents visiting a county of the second class for
recreational, cultural or educational purposes.
"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.
"Substantial completion." Construction which is sufficiently
completed in accordance with contract documents and certified by
the convention center authority's architect or engineer, as
modified by change orders so that:
(1) the main convention area can be used, occupied or
operated for its intended use; and
(2) at least 90% of the work on the main convention or
exhibition area is complete.
"Temporary." A period of time not exceeding 30 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 express or
an implied contract.
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"Transient." An individual who obtains accommodation in any
hotel for himself by means of registering at the facility for
the temporary occupancy of any room for the personal use of that
individual by paying to the operator of the facility a fee in
consideration for the accommodation.
Section 2. This act shall take effect in 60 days.
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