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PRINTER'S NO. 1723
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1190
Session of
2015
INTRODUCED BY FARNESE, FONTANA, COSTA, SCHWANK, STEFANO AND
HUGHES, APRIL 20, 2016
REFERRED TO FINANCE, APRIL 20, 2016
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 hotel occupancy tax, further providing for
definitions and for imposition of tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 209 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 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:
(1) "Hotel." A building or buildings in which the public
may, for a consideration, obtain sleeping accommodations. The
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term "hotel" includes a building or dwelling unit that is
ordinarily used for household living to the extent it is
temporarily rented for occupancy. The term "hotel" shall not
include any charitable, educational or religious institution
summer camp for children, hospital or nursing home.
(1.1) "Booking agent." A person or entity that facilitates
reservations or collects payment for hotel accommodations on
behalf of or for an operator. The term "booking agent" shall not
include a person who merely publishes an advertisement for
accommodations.
(2) "Occupant." A person (other than a "permanent resident,"
as defined herein,) who, for a consideration, uses, possesses or
has a right to use or possess any room or rooms in a hotel under
any lease, concession, permit, right of access, license or
agreement.
(3) "Occupancy." The use or possession or the right to the
use or possession by any person (other than a "permanent
resident,") of any room or rooms in a hotel for any purpose or
the right to the use or possession of the furnishings or to the
services and accommodations accompanying the use and possession
of the room or rooms.
(4) "Operator." Any person operating a hotel or a booking
agent.
(5) "Permanent resident." Any occupant who has occupied or
has the right to occupancy of any room or rooms in a hotel for
at least thirty consecutive days.
(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, and also any amount for which the occupant is liable for
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the occupancy without any deduction therefrom whatsoever,
including any amount charged by a booking agent. The term "rent"
shall not include a gratuity.
(b) The following words, terms and phrases and words, terms
and phrases of similar import, when used in parts IV and VI of
this article for the purposes of those parts only, shall, in
addition to the meaning ascribed to them by section 201 of this
article, have the meaning ascribed to them in this subsection,
except where the context clearly indicates a different meaning:
(1) "Maintaining a place of business in this Commonwealth,"
being the operator of a hotel in this Commonwealth.
(2) "Purchase at retail," occupancy.
(3) "Purchase price," rent.
(4) "Purchaser," occupant.
(5) "Sale at retail," the providing of occupancy to an
occupant by an operator.
(6) "Tangible personal property," occupancy.
(7) "Vendor," operator.
(8) "Services," occupancy.
(9) "Use," occupancy.
Section 2. Section 210 of the act is amended to read:
Section 210. Imposition of Tax.--There is hereby imposed an
excise tax of six per cent of the rent upon every occupancy of a
room or rooms in a hotel in this Commonwealth, which tax shall
be collected by the operator from the occupant and paid over to
the Commonwealth as herein provided. A booking agent, acting for
an operator, shall collect and remit the tax.
Section 3. This act shall take effect in 60 days.
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