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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