CORRECTIVE REPRINT
PRIOR PRINTER'S NO. 2008
PRINTER'S NO. 2101
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1429
Session of
2015
INTRODUCED BY PASHINSKI, KOTIK, ROEBUCK, CALTAGIRONE, McNEILL,
GODSHALL, D. COSTA, COHEN, SCHREIBER, KORTZ AND KIRKLAND,
JUNE 30, 2015
REFERRED TO COMMITTEE ON TOURISM AND RECREATIONAL DEVELOPMENT,
JUNE 30, 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 third
class county convention center authorities, further providing
for hotel room rental tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2399.23(b), (c), (d), (e) and (g) of the
act of August 9, 1955 (P.L.323, No.130), known as The County
Code, added November 3, 1999 (P.L.461, No.42), are amended and
the section is amended by adding a subsection to read:
Section 2399.23. Hotel Room Rental Tax.--* * *
(b) [The] Except as provided under subsection (b.1), the
rate of tax imposed under this section by the county in which
the convention center is located shall not exceed five per
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centum.
(b.1) Beginning on the effective date of this subsection,
the county in which the convention center is located may impose
an additional tax which shall not exceed two per centum.
(c) The following shall apply:
(1) Eighty per centum of revenues to be received from taxes
imposed pursuant to this section, except the additional tax
authorized under subsection (b.1), shall be annually deposited
in the special fund required under subsection (d) for the use of
the authority for convention center purposes. Twenty per centum
of the revenues to be received from taxes imposed pursuant to
this section, except the additional tax authorized under
subsection (b.1), shall be deposited within thirty days of
collection in the tourist promotion agency fund required under
subsection (d) until disbursed as provided below.
(2) One hundred per centum of revenues to be received from
taxes imposed pursuant to the additional tax authorized under
subsection (b.1) shall be annually deposited in the special fund
required under subsection (d) for the use of the county for debt
service.
(d) The treasurer of each county electing to impose the tax
authorized under this section is hereby directed to collect the
tax and:
(1) to deposit eighty per centum of the revenues received
from the tax, except the additional tax authorized under
subsection (b.1), in special funds established for purposes set
forth in this section; [and]
(2) to deposit twenty per centum of the revenues received
[by] from the tax, except the additional tax authorized under
subsection (b.1), in the tourist promotion agency fund until
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disbursed pursuant to subsection (g)[.]; and
(3) to deposit one hundred per centum of the revenues
received from the additional tax authorized under subsection
(b.1) in special funds established for the purpose of debt
service.
Interest on moneys deposited in the funds shall accrue
proportionately to the respective funds as provided in this
section. The treasurer is hereby authorized to establish rules
and regulations concerning the collection of the tax, which
collection shall occur not more often than monthly nor less
often than quarterly.
(e) Expenditures from the fund established pursuant to
subsection [(d)] (d)(1) for the authority shall be used by the
authority for the following purposes:
(1) Projected annual debt service or lease payments of the
convention center authority.
(2) Costs associated with financing, constructing,
improving, maintaining, furnishing, fixturing and equipping the
convention center.
(3) Costs associated with the development of the convention
center, including, but not limited to, design, engineering and
feasibility costs.
(4) Costs associated with the operation and management of
the convention center.
(5) Costs associated with promoting, marketing and otherwise
encouraging use of the convention center.
(6) General purposes of the convention center.
* * *
(g) Provided that no event of default has occurred and is
continuing with respect to any bonds, notes or other
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indebtedness of an authority incurred to finance the
construction of a convention center, revenues received from the
tax deposited to the tourist promotion agency fund required
under subsection [(d)] (d)(2) shall be disbursed by each county
to the tourist promotion agency within ten days of receipt
thereof, provided that the county shall have no obligation to
invest any funds deposited to the tourist promotion agency fund.
* * *
Section 2. This act shall take effect in 60 days.
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