"Department." The Department of Revenue of the Commonwealth.
"Host." A person who, by any means, including listing with a
hosting platform, advertising, license, registration with an
innkeepers' group, convention listing association, travel
publication or similar association or with a government agency,
offers a residential unit to provide overnight lodging for
consideration to a person seeking transient lodging .
"Hosting platform." A publicly accessible Internet website
on which, in exchange for a fee or other charge, an owner or
lessee of a residential unit or hotel or a room or space in a
residential unit or hotel may advertise and conduct a
transaction for the rental of the residential unit or hotel for
the purposes of transient lodging. The term shall not include a
publicly accessible Internet website operated by or on behalf
of:
(1) a hotel or hotel corporation that facilitates the
booking of lodging reservations solely for the hotel or the
hotel corporation's owned or managed hotels and franchisees ;
or
(2) a licensee licensed under the act of February 19,
1980 (P.L.15, No.9), known as the Real Estate Licensing and
Registration Act.
"Hotel." The term shall have the same meaning as provided in
section 209 of the act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971.
"Hotel occupancy tax." The tax imposed under section 210 of
the Tax Reform Code of 1971.
"Patron." A person who pays consideration for the occupancy
of a room or rooms in a hotel or residential unit.
"Residential unit." A single-family residence or an
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