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
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 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
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