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PRINTER'S NO. 1936
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1511
Session of
2017
INTRODUCED BY M. QUINN, CORR, BARBIN, DOWLING, W. KELLER,
MILLARD, PASHINSKI, SCHLOSSBERG AND WARREN, JUNE 7, 2017
REFERRED TO COMMITTEE ON FINANCE, JUNE 7, 2017
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 and establishing the
Tourism Promotion Fund.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 209(a) and 210 of the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are
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" shall not include any charitable, educational or
religious institution summer camp for children, hospital or
nursing home.]
(1.1) "Accommodation fee." The amount by which the rent
exceeds the discount room charge, if any.
(1.2) "Discount room charge." The amount charged by an
operator to an intermediary in connection with the sale of an
accommodation by the intermediary.
(1.3) "Hotel." A building or buildings in which the public
may, for a consideration, obtain sleeping accommodations. The
term "hotel" shall not include any charitable, educational or
religious institution summer camp for children, hospital or
nursing home.
(1.4) "Intermediary." A person that facilitates the booking
of hotel reservations. The term shall not include an operator or
a person that is paid a commission by an operator.
(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.
(5) "Permanent resident." Any occupant who has occupied or
has the right to occupancy of any room or rooms in a hotel for
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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 charged by an intermediary to an
occupant and retained by an intermediary and any amount for
which the occupant is liable for the occupancy without any
deduction therefrom whatsoever. The term "rent" shall not
include a gratuity.
* * *
Section 210. Imposition of Tax.--(a) 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 or an intermediary
from the occupant and paid over to the Commonwealth as herein
provided.
(b) (1) An intermediary shall be liable for the tax
required to be collected under this section and for remitting
the tax to the Commonwealth.
(2) An operator shall not be liable for tax owed regarding
an accommodation fee.
(c) An intermediary shall not be required to separately
disclose to an occupant the amount of the tax imposed that
relates to a discount room charge versus an accommodation fee.
Section 2. The act is amended by adding a section to read:
Section 212. Tourism Promotion Fund.-- (a) A restricted
revenue account is established within the Treasury Department to
be known as the Tourism Promotion Fund.
(b) T he tax collected by intermediaries under section 210
shall be deposited into the fund and disbursed upon
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appropriation for the purpose of promoting tourism in this
Commonwealth.
(c) The Department of Community and Economic Development
shall promulgate guidelines, rules and regulations as necessary
to achieve the purpose of promoting tourism in this
Commonwealth.
(d) As used in this section, the following words and phrases
shall have the meanings given to them in this subsection unless
the context clearly indicates otherwise:
"Fund." The Tourism Promotion Fund established under
subsection (a).
"P romoting tourism." Activities and expenditures designed to
increase tourism including, but not limited to, the following:
(1) Advertising, publicizing or otherwise distributing
information for the purpose of attracting and welcoming
tourists.
(2) Developing strategies to expand tourism.
(3) Funding operations of tourism promotion agencies and
regional attractions marketing agencies.
(4) Funding marketing and operations of special events
and festivals designed to attract tourists.
Section 3. This act shall take effect in 60 days.
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