Please wait while the document is loaded.

SENATE AMENDED
A06667
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
794
Session of
2015
INTRODUCED BY GILLESPIE, SCHREIBER, SAYLOR, MOUL, McNEILL,
A. HARRIS, LONGIETTI, MASSER, MURT, SCHWEYER, PHILLIPS-HILL,
DIAMOND, KLUNK, SCHLOSSBERG, D. COSTA, ROZZI, COHEN, RADER,
GROVE, SONNEY, REGAN, IRVIN, PAYNE, TALLMAN, HARHAI, MAHONEY,
KIRKLAND AND DUSH, MARCH 13, 2015
AS AMENDED ON THIRD CONSIDERATION, IN SENATE, APRIL 6, 2016
AN ACT
Amending the act of August 9, 1955 (P.L.323, No.130), entitled,
as amended, "An act relating to counties of the first, third,
fourth, fifth, sixth, seventh and eighth classes; amending,
revising, consolidating and changing the laws relating
thereto; relating to imposition of excise taxes by counties,
including authorizing imposition of an excise tax on the
rental of motor vehicles by counties of the first class; and
providing for regional renaissance initiatives," IN
PRELIMINARY PROVISIONS, FURTHER PROVIDING FOR APPLICABILITY;
in fiscal affairs, repealing provisions relating to
authorization of excise tax and, FURTHER PROVIDING FOR
AUTHORIZATION OF 5% HOTEL TAX, REPEALING PROVISIONS RELATING
TO authorization of hotel tax; and providing for hotel room
rental tax in third through eighth class counties and, for
certification of recognized tourist promotion agencies. AND
FOR HOTEL ROOM RENTAL IN SECOND CLASS AND SECOND CLASS A
COUNTIES; AND REPEALING RELATED PROVISIONS OF TITLE 53 OF THE
PENNSYLVANIA CONSOLIDATED STATUTES REGARDING HOTEL ROOM
RENTAL IN SECOND CLASS A COUNTIES.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 1770.2 and 1770.6 of the act of August
9, 1955 (P.L.323, No.130), known as The County Code, are
repealed:
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
SECTION 1. SECTION 102(A) OF THE ACT OF AUGUST 9, 1955
(P.L.323, NO.130), KNOWN AS THE COUNTY CODE, AMENDED MAY 6, 2013
(P.L.22, NO.4), IS AMENDED TO READ:
SECTION 102. APPLICABILITY.--(A) EXCEPT INCIDENTALLY, AS IN
SECTIONS 108, 201, 210, 211, 401 AND 1401 OR AS PROVIDED IN
SECTION 1770.12 AND ARTICLE XXX, THIS ACT DOES NOT APPLY TO
COUNTIES OF THE FIRST, SECOND A, OR SECOND CLASSES.
* * *
SECTION 2. SECTION 1770.2 OF THE ACT IS REPEALED:
[Section 1770.2. Authorization of Excise Tax.--(a) The
county commissioners of any county which has a recognized
tourist promotion agency designated to act within the county may
impose an excise tax not to exceed three per centum of the
consideration received by each operator of a hotel within the
county from each transaction of renting a room or rooms to
transients. The tax shall be collected by the operator from the
patron of the room or rooms and paid over to the county as
herein provided.
(b) The county commissioners may by ordinance impose
requirements for keeping of records, the filing of tax returns
and the time and manner of collection and payment of tax. The
county commissioners may also impose by ordinance penalties and
interest for failure to comply with recordkeeping, filing,
collection and payment requirements.
(c) The treasurer of each county electing to impose the tax
authorized under this section shall collect the tax and deposit
the revenues received from the tax in a special fund established
for that purpose. After deducting from the fund any direct or
indirect costs attributable to collection of the tax, the county
shall distribute to the recognized tourist promotion agency
A06667 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
designated to act within the county all revenues received from
the tax not later than sixty days after receipt of the tax
revenues. The revenues from the special fund shall be used by
the recognized tourist promotion agency for any or all of the
following purposes:
(1) Convention promotion.
(2) Marketing the area served by the agency as a leisure
travel destination.
(3) Marketing the area served by the agency as a business
travel destination.
(4) Using all appropriate marketing tools to accomplish
these purposes, including, but not limited to, advertising,
publicity, publications, direct marketing, direct sales and
participation in industry trade shows.
(5) Projects or programs that are directly and substantially
related to tourism within the county, augment and do not unduly
compete with private sector tourism efforts and improve and
expand the county as a destination market.
(6) Any other tourism marketing or promotion program deemed
necessary by the recognized tourist promotion agency.
(d) The tax year for a tax imposed under this section shall
run concurrently with the calendar year.
(e) An audited report on the income and expenditures
incurred by a recognized tourist promotion agency receiving any
revenues from the tax authorized under this section shall be
submitted annually by the recognized tourist promotion agency to
the county commissioners.
(e.1) Notwithstanding any other provision of subsection (b)
or any other provision of law to the contrary, in counties of
the third class having a population under the 1990 Federal
A06667 - 3 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Decennial Census in excess of 415,000 residents but less than
500,000 residents, a penalty of one and one-half per centum per
month shall be imposed for failure to timely remit the tax
authorized by this section. In addition to other remedies
available for collection of debts, the county may also file a
lien upon the hotel in the name of and for the use of the county
as provided by law for municipal claims.
(f) As used in this section, the following words and phrases
shall have the meanings given to them in this subsection:
"Consideration." Receipts, fees, charges, rentals, leases,
cash, credits, property of any kind or nature, or other payment
received by operators in exchange for or in consideration of the
use or occupancy by a transient of a room or rooms in a hotel
for any temporary period.
"County." Any county which is on the effective date of this
act a county of the third class having a population under the
1990 Federal Decennial Census in excess of 337,000 residents,
but less than 341,000 residents, or a county of the third class
having a population under the 1990 Federal Decennial Census in
excess of 374,000 residents, but less than 380,000 residents, or
a county of the third class having a population under the 1990
Federal Decennial Census in excess of 415,000 residents, but
less than 500,000 residents, or a county of the fourth class
having a population under the 1990 Federal Decennial Census in
excess of 159,000 residents, but less than 175,000 residents, or
a county of the fifth class having a population under the 1990
Federal Decennial Census in excess of 123,000 residents, or a
county of the fifth class having a population under the 1990
Federal Decennial Census in excess of 117,000 residents, but
less than 121,050 residents, or a county of the sixth class
A06667 - 4 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
having a population under the 1990 Federal Decennial Census in
excess of 87,000 residents.
"Hotel." A hotel, motel, inn, guest house or other structure
which holds itself out by any means, including advertising,
license, registration with an innkeepers' group, convention
listing association, travel publication or similar association
or with a government agency, as being available to provide
overnight lodging or use of facility space for consideration to
persons seeking temporary accommodation; any place which
advertises to the public at large or any segment thereof that it
will provide beds, sanitary facilities or other space for a
temporary period to members of the public at large; or any place
recognized as a hostelry. The term does not include any portion
of a facility that is devoted to persons who have an established
permanent residence or a college or university student residence
hall or any private campground, or any cabins, public
campgrounds or other facilities located on State land.
"Occupancy." The use or possession or the right to the use
or possession by any person other than a permanent resident of
any room in a hotel for any purpose or the right to the use or
possession of the furnishings or to the services accompanying
the use and possession of the room.
"Operator." An individual, partnership, nonprofit or profit-
making association or corporation or other person or group of
persons who maintain, operate, manage, own, have custody of or
otherwise possess the right to rent or lease overnight
accommodations in a hotel to the public for consideration.
"Patron." A person who pays the consideration for the
occupancy of a room or rooms in a hotel.
"Permanent resident." A person who has occupied or has the
A06667 - 5 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
right to occupancy of a room or rooms in a hotel as a patron or
otherwise for a period exceeding thirty consecutive days.
"Recognized tourist promotion agency." The nonprofit
corporation, organization, association or agency which is
engaged in planning and promoting programs designed to stimulate
and increase the volume of tourist, visitor and vacation
business within counties served by the agency as that term is
defined in the act of April 28, 1961 (P.L.111, No.50), known as
the "Tourist Promotion Law."
"Room." A space in a hotel set aside for use and occupancy
by patrons, or otherwise, for consideration, having at least one
bed or other sleeping accommodation in a room or group of rooms.
"Transaction." The activity involving the obtaining by a
transient or patron of the use or occupancy of a hotel room from
which consideration is payable to the operator under an express
or an implied contract.
"Transient." An individual who obtains accommodation in a
hotel by means of registering at the facility for the temporary
occupancy of a room for the personal use of the individual by
paying a fee to the operator.]
SECTION 2.1. SECTION 1770.5(C)(3) AND (C.2) OF THE ACT,
AMENDED DECEMBER 18, 2007 (P.L.465, NO.72), ARE AMENDED TO READ:
SECTION 1770.5. AUTHORIZATION OF FIVE PER CENTUM HOTEL
TAX.--* * *
(C) THE COUNTY COMMISSIONERS OF EACH COUNTY SHALL DESIGNATE
THE ENTITY OR AGENCY RESPONSIBLE TO COLLECT AND TO ENFORCE THE
COLLECTION OF THE TAX ON THEIR BEHALF. ALL REVENUES RECEIVED
FROM THE TAX SHALL BE DEPOSITED INTO A SPECIAL FUND, WHICH IS TO
BE ESTABLISHED BY THE COUNTY'S TREASURER. THE DISPOSITION OF THE
REVENUES FROM THE SPECIAL FUND ATTRIBUTABLE TO THE LEVY OF THE
A06667 - 6 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
FIRST TWO PER CENTUM OF THE TAX SHALL BE AS FOLLOWS:
* * *
(3) SEVENTY PER CENTUM OF ALL REVENUE RECEIVED PER ANNUM
SHALL BE DISTRIBUTED BY THE TREASURER TO QUALIFIED AUTHORITIES
LOCATED WITHIN THE COUNTY OF THE THIRD CLASS IMPOSING THE TAX
FOR PAYMENT OF THE DEBT SERVICE ON BONDS ISSUED FOR THE
CONSTRUCTION OF [THE] A COUNTY REGIONAL SPORTS FACILITY HAVING A
SEATING CAPACITY OF [TEN] TWO AND ONE-HALF THOUSAND TO FOURTEEN
THOUSAND SEATS, WHICH IS OWNED, IN WHOLE OR IN PART, OR LEASED
BY THE APPLICABLE AUTHORITY, AND WHICH IS LOCATED WITHIN THE
COUNTY OF THE THIRD CLASS IMPOSING THE TAX. THE FOLLOWING ARE
QUALIFIED AUTHORITIES FOR PURPOSES OF THIS CLAUSE:
(I) AN AUTHORITY INCORPORATED PURSUANT TO THE FORMER ACT OF
MAY 2, 1945 (P.L.382, NO.164), KNOWN AS THE "MUNICIPALITY
AUTHORITIES ACT OF 1945";
(II) AN INDUSTRIAL OR COMMERCIAL DEVELOPMENT AUTHORITY
INCORPORATED PURSUANT TO THE ACT OF AUGUST 23, 1967 (P.L.251,
NO.102), KNOWN AS THE "ECONOMIC DEVELOPMENT FINANCING LAW"; AND
(III) A REDEVELOPMENT AUTHORITY INCORPORATED PURSUANT TO THE
ACT OF MAY 24, 1945 (P.L.991, NO.385), KNOWN AS THE "URBAN
REDEVELOPMENT LAW."
* * *
(C.2) THE DISPOSITION OF THE REVENUES FROM THE SPECIAL FUND
ATTRIBUTABLE TO THE LEVY OF THE REMAINING TWO PER CENTUM OF THE
TAX SHALL BE DISTRIBUTED BY THE TREASURER AS FOLLOWS:
(1) FIFTY PER CENTUM SHALL BE DISTRIBUTED TO THE TPA FOR THE
APPROPRIATE AND REASONABLE MARKETING AND PROMOTIONAL EXPENSES
FOR PROMOTING TOURISM IN THE COUNTY IMPOSING THE TAX; AND
(2) FIFTY PER CENTUM SHALL BE DISTRIBUTED AS FOLLOWS:
(I) SEVENTY-FIVE PER CENTUM TO AN AUTHORITY INCORPORATED
A06667 - 7 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
PURSUANT TO THE FORMER "MUNICIPALITY AUTHORITIES ACT OF 1945"
LOCATED WITHIN THE COUNTY OF THE THIRD CLASS CURRENTLY IMPOSING
A TAX FOR PAYMENT OF THE DEBT SERVICE ON BONDS ISSUED FOR THE
CONSTRUCTION OF [THE] A COUNTY REGIONAL SPORTS FACILITY HAVING A
SEATING CAPACITY OF [TEN] TWO AND ONE-HALF THOUSAND TO FOURTEEN
THOUSAND SEATS, WHICH IS OWNED, IN WHOLE OR IN PART, OR LEASED
BY THE APPLICABLE AUTHORITY, AND WHICH IS LOCATED WITHIN THE
COUNTY OF THE THIRD CLASS IMPOSING THE TAX. SUCH AUTHORITY SHALL
USE THE TAX DISTRIBUTION IDENTIFIED IN THIS SECTION FOR THE
IMPROVEMENT, SUPPORT, REHABILITATION, REVITALIZATION,
CONSTRUCTION, FIT-OUT AND RECONSTRUCTION OF ONE OR MORE TOURISM
OR TOURISM INFRASTRUCTURE-RELATED FACILITIES, INCLUDING, BUT NOT
LIMITED TO, THE PAYMENT OF DEBT SERVICE ON BONDS RELATED
THERETO.
(II) TWENTY-FIVE PER CENTUM SHALL BE DISTRIBUTED TO THE TPA
FOR THE APPROPRIATE AND REASONABLE MARKETING AND PROMOTIONAL
EXPENSES OF PROMOTING TOURISM IN A CITY OF THE THIRD CLASS
LOCATED WITHIN THE COUNTY OF THE THIRD CLASS IMPOSING THE TAX,
AND THE SAME SHALL BE USED IN ACCORDANCE WITH A PLAN APPROVED BY
THE TPA.
* * *
SECTION 2.2. SECTION 1770.6 OF THE ACT IS REPEALED:
[Section 1770.6. Authorization of Hotel Tax.--(a) Except as
provided for in section 1770.7, the county commissioners of any
county may impose an excise tax on the consideration received by
each operator of a hotel, as defined by this section, from each
transaction of renting a room or rooms to accommodate
transients. If levied, the tax shall be collected by the
operator from the patron of the room and paid over to the county
and shall be known as the hotel room rental tax.
A06667 - 8 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
(b) The rate of the tax imposed under this section shall not
exceed three per centum.
(c) The treasurer of each county electing to impose the tax
authorized under this section shall collect the tax and deposit
the revenues received from the tax in a special fund established
for that purpose. Subsequent to the deduction for administrative
costs established in subsection (e), the county shall distribute
to the recognized tourist promotion agency all revenues received
from the tax not later than sixty days after receipt of the tax
revenues. The revenues from the special fund shall be used by
the recognized tourist promotion agency for any or all of the
following purposes:
(1) Convention promotion.
(2) Marketing the area served by the agency as a leisure
travel destination.
(3) Marketing the area served by the agency as a business
travel destination.
(4) Using all appropriate marketing tools to accomplish
these purposes, including, but not limited to, advertising,
publicity, publications, direct marketing, direct sales and
participation in industry trade shows.
(5) Projects or programs that are directly and substantially
related to tourism within the county, augment and do not unduly
compete with private sector tourism efforts and improve and
expand the county as a destination market.
(6) Any other tourism marketing or promotion program deemed
necessary by the recognized tourist promotion agency.
(d) Each tax year for any tax imposed hereunder shall run
concurrently with the county's fiscal year.
(d.1) An audited report on the income and expenditures
A06667 - 9 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
incurred by a recognized tourist promotion agency receiving any
revenues from the tax authorized under this section shall be
submitted annually by the recognized tourist promotion agency to
the county commissioners.
(e) For the purposes of defraying the costs associated with
the collection of the tax imposed hereunder and otherwise
performing its obligations under this section, the county is
hereby authorized to deduct and retain an administrative fee
from the taxes collected hereunder. Such administrative fee
shall be established by the county but shall not exceed in any
tax year the lesser of:
(1) two per centum of all taxes collected hereunder; or
(2) forty thousand dollars ($40,000), which amount shall be
adjusted biannually, beginning two years after the date of
enactment, by the percentage growth in the Consumer Price Index
for All Urban Consumers as determined by the United States
Department of Labor.
(f) Definitions.--As used in this section, the following
words and phrases shall have the meanings given to them in this
subsection:
"Bed and breakfast" or "homestead." A public accommodation
consisting of a private residence, which contains ten or fewer
bedrooms, used for providing overnight accommodations to the
public and in which breakfast is the only meal served and is
included in the charge for the room.
"Consideration." Receipts, fees, charges, rentals, leases,
cash, credits, property of any kind or nature or other payment
received by operators in exchange for or in consideration of the
use or occupancy by a transient of a room or rooms in a hotel
for any temporary period.
A06667 - 10 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
"County." Any county of the third class through the eighth
class which on the effective date of this section does not have
the authority to levy a hotel occupancy or room rental tax.
"Hotel." A hotel, motel, bed and breakfast, homestead, inn,
guest house or other structure which holds itself out by any
means, including advertising, license, registration with an
innkeepers' group, convention listing association, travel
publication or similar association or with a government agency,
as being available to provide overnight lodging or use of
facility space for consideration to persons seeking temporary
accommodation; any place which advertises to the public at large
or any segment thereof that it will provide beds, sanitary
facilities or other space for a temporary period to members of
the public at large; or any place recognized as a hostelry. The
term does not include any portion of a facility that is devoted
to persons who have an established permanent residence or a
college or university student residence hall or any private
campground or any cabins, public campgrounds or other facilities
located on State land.
"Occupancy." The use or possession or the right to the use
or possession by any person other than a permanent resident of
any room in a hotel for any purpose or the right to the use or
possession of the furnishings or to the services accompanying
the use and possession of the room.
"Operator." An individual, partnership, nonprofit or profit-
making association or corporation or other person or group of
persons who maintain, operate, manage, own, have custody of or
otherwise possess the right to rent or lease overnight
accommodations in a hotel to the public for consideration.
"Patron." A person who pays the consideration for the
A06667 - 11 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
occupancy of a room or rooms in a hotel.
"Permanent resident." A person who has occupied or has the
right to occupancy of a room or rooms in a hotel as a patron or
otherwise for a period exceeding thirty consecutive days.
"Recognized tourist promotion agency." The nonprofit
corporation, organization, association or agency which is
engaged in planning and promoting programs designed to stimulate
and increase the volume of tourist, visitor and vacation
business within counties served by the agency as that term is
defined in the act of April 28, 1961 (P.L.111, No.50), known as
the "Tourist Promotion Law."
"Room." A space in a hotel set aside for use and occupancy
by patrons, or otherwise, for consideration, having at least one
bed or other sleeping accommodation in a room or group of rooms.
"Transaction." The activity involving the obtaining by a
transient or patron of the use or occupancy of a hotel room from
which consideration is payable to the operator under an express
or an implied contract.
"Transient." An individual who obtains accommodation in a
hotel by means of registering at the facility for the temporary
occupancy of a room for the personal use of the individual by
paying a fee to the operator.
"Treasurer." The elected treasurer of the county or, if
there is no elected treasurer of the county, such other official
or agent of the county as may be designated by the county to
collect and account for the tax authorized by this section.]
Section 2 3. The act is amended by adding sections to read:
Section 1770.10. Hotel Room Rental Tax in Third through
Eighth C lass Counties. --(a) A county may, by ordinance, impose
a tax which shall be known as the hotel room rental tax on the
A06667 - 12 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
consideration received by each operator of a hotel within the
county from each transaction of renting a room or rooms to
accommodate transients. The tax shall be collected by the
operator from the patron of the room and paid over to the county
where the hotel is located as provided under this section.
(b) The rate of tax imposed under this section shall not
exceed five per centum.
(c) The treasurer of each county electing to impose the tax
authorized under this section shall collect the tax and deposit
the revenues received from the tax in a special fund established
for that purpose. Subsequent to the deduction for administrative
costs established in subsection (g) (I) , the county shall
distribute to the recognized tourist promotion agency all
revenues received from the tax not later than sixty days after
receipt of the tax revenues.
(d) The revenues from the special fund shall be used by the
recognized tourist promotion agency for any of the following
purposes:
(1) Marketing the area served by the agency as a leisure
travel destination.
(2) Marketing the area served by the agency as a business,
convention or meeting travel destination.
(3) Using all appropriate marketing tools to accomplish
these purposes, including, but not limited to, advertising,
publicity, publications, direct marketing, sales, technology and
participation in industry trade shows that attract tourists OR
TRAVELERS to the area served by the agency.
(4) Programs , EXPENDITURES or grants that are directly and
substantially related to tourism OR A BUSINESS, CONVENTION OR
MEETING TRAVEL DESTINATION within the county, augment and do not
A06667 - 13 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
compete with private sector tourism OR TRAVEL efforts and
improve and expand the county as a destination market as deemed
necessary by the recognized tourist promotion agency. THE
FOLLOWING SHALL APPLY TO GRANTS AWARDED UNDER THIS PARAGRAPH:
(I) GRANTS REQUIRE A CASH OR IN-KIND LOCAL MATCH OF AT LEAST
25%.
(II) GRANTS MAY NOT BE USED FOR SIGNAGE THAT PROMOTES A
SPECIFIC PRIVATE ENTITY ON THE SITUS OF THAT ENTITY, EXCEPT
WHERE THE SIGNAGE ALSO CARRIES THE LOGO OF A RECOGNIZED TOURIST
PROMOTION AGENCY.
(5) Any other tourism OR TRAVEL marketing or promotion
program , EXPENDITURE or project that does not compete with
private sector tourism OR TRAVEL efforts as deemed necessary by
the recognized tourist promotion agency.
(e) Each taxable year for any tax imposed under this section
shall run concurrently with the county's fiscal year.
(f) An audited report or financial statement, as determined
by the county in consultation with the recognized tourist
promotion agency, on the income and expenditures incurred by a
recognized tourist promotion agency receiving any revenues from
the tax authorized under this section shall be submitted
annually by the recognized tourist promotion agency to the
county commissioners.
(G) (1) IF A RECOGNIZED TOURIST PROMOTION AGENCY FAILS TO
SUBMIT AN ANNUAL AUDIT REPORT OR FINANCIAL STATEMENT REQUIRED
UNDER SUBSECTION (F) WITHIN NINETY DAYS OF THE END OF THE
RECOGNIZED TOURIST PROMOTION AGENCY'S FISCAL YEAR, THE
CORRESPONDING COUNTY MAY WITHHOLD TAX REVENUES COLLECTED AND
DEPOSITED IN A SPECIAL FUND UNDER THIS SECTION UNTIL THE
REQUIRED ANNUAL AUDIT REPORT OR FINANCIAL STATEMENT IS SUBMITTED
A06667 - 14 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
TO THE COUNTY.
(2) IN THE EVENT THE COUNTY DOES NOT TAKE ACTION UNDER
PARAGRAPH (1) WITHIN ONE HUNDRED TWENTY DAYS OF THE END OF THE
RECOGNIZED TOURIST PROMOTION AGENCY'S FISCAL YEAR, THE SECRETARY
OF COMMUNITY AND ECONOMIC DEVELOPMENT MAY REQUIRE THE COUNTY TO
WITHHOLD TAX REVENUES COLLECTED AND DEPOSITED IN A SPECIAL FUND
UNDER THIS SECTION UNTIL THE REQUIRED ANNUAL AUDIT REPORT OR
FINANCIAL STATEMENT IS SUBMITTED TO THE COUNTY AND THE
DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT.
(H) ANY BOARD MEMBER, DIRECTOR, OFFICER OR EMPLOYE OF A
RECOGNIZED TOURIST PROMOTION AGENCY SHALL DISCLOSE TO THE
RECOGNIZED TOURIST PROMOTION AGENCY THE NATURE OF ANY CONFLICT
OF INTEREST OR FINANCIAL INTEREST AND RECUSE HIMSELF OR HERSELF
FROM ANY ACTION TAKEN ON BEHALF OF THE RECOGNIZED TOURIST
PROMOTION AGENCY WHICH MAY RESULT IN A PRIVATE PECUNIARY BENEFIT
TO THE INDIVIDUAL, A MEMBER OF THE INDIVIDUAL'S IMMEDIATE FAMILY
OR A BUSINESS WITH WHICH THE INDIVIDUAL OR A MEMBER OF THE
INDIVIDUAL'S IMMEDIATE FAMILY IS ASSOCIATED.
(g) (I) For the purposes of defraying the costs associated
with the collection of the tax imposed under this section and
otherwise performing its obligations under this section, the
county may deduct and retain an administrative fee from the
taxes collected under this section. The administrative fee shall
be established by the county but shall not exceed five FOUR per
centum OF THE TAXES COLLECTED in any taxable year.
(h) (J) A penalty of one and one-half per centum per month
shall be imposed UPON THE OPERATOR OF A HOTEL for failure to
timely collect and remit the tax authorized by this section. In
addition to other remedies available for collection of debts,
the county may file a lien upon the hotel in the name of the
A06667 - 15 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
county and for the use of the county as provided by law.
(i) (K) The following words and phrases when used in this
section shall have the meanings given to them in this subsection
unless the context clearly indicates otherwise:
"Bed and breakfast" or "homestead." A public accommodation
consisting of a private residence, which contains ten or fewer
bedrooms, used for providing overnight accommodations to the
public and in which breakfast is the only meal served and is
included in the charge for the room.
"Cabin." A permanent structure with beds located on a
campground on State land or private property that is available
to provide overnight lodging for consideration to persons
seeking temporary accommodations. The term does not include
yurts or walled tents.
"Cabin." A permanent structure with beds located on a
campground on State land or private property that is available
to provide overnight lodging for consideration to persons
seeking temporary accommodations. The term does not include a
yurt or walled tent.
"CONFLICT OF INTEREST." USE BY A BOARD MEMBER, DIRECTOR,
OFFICER OR EMPLOYE OF A RECOGNIZED TOURIST PROMOTION AGENCY OF
THE AUTHORITY OF HIS OR HER OFFICE OR EMPLOYMENT OR ANY
CONFIDENTIAL INFORMATION RECEIVED THROUGH HIS OR HER CAPACITY IN
RELATION TO A RECOGNIZED TOURIST PROMOTION AGENCY FOR THE
PRIVATE PECUNIARY BENEFIT OF HIMSELF OR HERSELF, A MEMBER OF HIS
OR HER IMMEDIATE FAMILY OR A BUSINESS WITH WHICH HE OR SHE OR A
MEMBER OF HIS OR HER IMMEDIATE FAMILY IS ASSOCIATED. THE TERM
DOES NOT INCLUDE AN ACTION HAVING A DE MINIMIS ECONOMIC IMPACT
OR WHICH AFFECTS TO THE SAME DEGREE A CLASS CONSISTING OF THE
GENERAL PUBLIC OR A SUBCLASS CONSISTING OF AN INDUSTRY,
A06667 - 16 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
OCCUPATION OR OTHER GROUP WHICH INCLUDES A BOARD MEMBER,
DIRECTOR, OFFICER OR EMPLOYE, A MEMBER OF HIS OR HER IMMEDIATE
FAMILY OR BUSINESS WITH WHICH HE OR SHE OR A MEMBER OF HIS OR
HER IMMEDIATE FAMILY IS ASSOCIATED.
"Consideration." Receipts, fees, charges, rentals, leases,
cash, credits, property of any kind or nature or other payment
received by operators in exchange for or in consideration of the
use or occupancy by a transient of a room or rooms in a hotel
for a temporary period.
"County." Any county of the third through eighth class that
was authorized to levy a hotel occupancy or room rental tax
under the former section 1770.2 or 1770.6.
"Hotel." A hotel, motel, inn, guesthouse, rooming house, bed
and breakfast, homestead or other structure which holds itself
out by any means, including advertising, license, registration
with an innkeepers' group, convention listing association,
travel publication or similar association or with a government
agency, as being available to provide overnight lodging for
consideration to persons seeking temporary accommodation; any
place which advertises to the public at large or any segment
thereof that it will provide beds, sanitary facilities or other
space for a temporary period to members of the public at large;
any place recognized as a hostelry ; or any cabins on campgrounds
located on State land or private property ; or any cabin . The
term does not include any charitable institution, or portion of
a facility that is devoted to persons who have an established
permanent residence or a college or university student residence
hall currently occupied by students enrolled in a degree
program, an educational or religious institution summer camp for
children, hospital , OR , nursing home or part of a campground
A06667 - 17 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
that is not a cabin OR ANY PRIVATE CAMPGROUND OR ANY CABINS,
PUBLIC CAMPGROUNDS OR OTHER FACILITIES LOCATED ON STATE LAND .
any of the following:
(1) A charitable institution.
(2) A portion of a facility that is devoted to persons
who have an established permanent residence.
(3) A college or university student residence hall
currently occupied by students enrolled in a degree program.
(4) An educational or religious institution camp for
children, including a camp registered under the act of
November 10, 1959 (P.L.1400, No.497), entitled "An act
providing for the annual registration of organized camps for
children, youth and adults; defining the duties of the
Department of Health of the Commonwealth of Pennsylvania; and
prescribing penalties."
(5) A hospital.
(6) A nursing home.
(7) Part of a campground that is not a cabin.
"IMMEDIATE FAMILY." A SPOUSE, PARENT, BROTHER, SISTER OR
CHILD.
"Marketing." An action by a recognized tourism promotion
agency that includes, but is not limited to, promoting and
encouraging visitors to visit a specific county, counties or
geographic region.
"Occupancy." The use or possession or the right to the use
or possession by any person other than a permanent resident of
any room in a hotel for any purpose or the right to the use or
possession of the furnishings or to the services accompanying
the use and possession of the room.
"Operator." Any individual, partnership, nonprofit or
A06667 - 18 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
profit-making association or corporation or other person or
group of persons who maintain, operate, manage, own, have
custody of or otherwise possess the right to rent or lease
overnight accommodations in a building to the public for
consideration.
"Patron." Any person who pays the consideration for the
occupancy of a room or rooms in a hotel.
"Permanent resident." A person who has occupied or has the
right to occupancy of a room or rooms in a hotel as a patron or
otherwise for a period exceeding thirty consecutive days.
"Recognized tourist promotion agency." The nonprofit
corporation, organization, association or agency which is
engaged in planning and promoting programs designed to stimulate
and increase the volume of tourist, visitor and vacation
business within a county and certified by the county as of the
effective date of this subsection or under section 1770.11.
"Room." A space in a building set aside for use and
occupancy by patrons or otherwise, for consideration, having at
least one bed or other sleeping accommodations provided.
"Transaction." The activity involving the obtaining by a
transient or patron of the use or occupancy of a hotel room from
which consideration emanates to the operator under an expressed
or implied contract.
"Transient." An individual who obtains accommodation in a
hotel by means of registering at the facility for the temporary
occupancy of a room for the personal use of the individual by
paying a fee to the operator.
Section 1770.11. Certification of Recognized Tourist
Promotion Agencies.-- (a) A county may certify a nonprofit
corporation, organization, association or agency to serve as the
A06667 - 19 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
county's recognized tourist promotion agency. The county may not
have more than one recognized tourist promotion agency.
(b) (1) A county must certify a recognized tourist
promotion agency under subsection (a) by proper resolution of
the governing body of the county, concurred in by resolution of
the governing bodies of cities, boroughs, towns or townships
within the county which have an aggregate of more than fifty per
centum of the total population of the county as determined by
the most recently completed Federal decennial census.
(2) A recognized tourist promotion agency shall operate
until that agency has dissolved as an entity, withdrawn its
certification or has been decertified by the county under
subsection (c).
(c) (1) Notwithstanding any other provision of law, a
county may decertify a recognized tourist promotion agency by
proper resolution of the governing body of a county, concurred
in by resolution of the governing bodies of cities, boroughs,
towns or townships within the county which have an aggregate of
more than sixty-five per centum of the total population of the
county as determined by the most recently completed Federal
decennial census.
(2) The county shall hold at least one public hearing on
decertification no less than seven days before a meeting to
adopt a resolution under this subsection.
(3) This subsection shall apply to recognized tourist
promotion agencies, regardless of the date on which they were
recognized under the act of July 4, 2008 (P.L.621, No.50), known
as the "Tourism Promotion Act," or certified by the county under
this section.
SECTION 1770.12. HOTEL ROOM RENTAL IN SECOND CLASS AND
A06667 - 20 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
SECOND CLASS A COUNTIES.--
(A) (1) THE COUNTY COMMISSIONERS IN EACH COUNTY OF THE
SECOND CLASS ARE AUTHORIZED TO IMPOSE AN EXCISE TAX AT FIVE PER
CENTUM ON THE CONSIDERATION RECEIVED BY EACH OPERATOR OF A HOTEL
WITHIN THE COUNTY FROM EACH TRANSACTION OF RENTING A ROOM OR
ROOMS TO ACCOMMODATE TRANSIENTS.
(2) THE COUNTY COMMISSIONERS IN EACH COUNTY OF THE SECOND
CLASS A ARE AUTHORIZED TO IMPOSE AN EXCISE TAX NOT TO EXCEED
FIVE PER CENTUM ON THE CONSIDERATION RECEIVED BY EACH OPERATOR
OF A HOTEL WITHIN THE COUNTY FROM EACH TRANSACTION OF RENTING A
ROOM OR ROOMS TO ACCOMMODATE TRANSIENTS.
(3) THE TAX SHALL BE COLLECTED BY THE OPERATOR FROM THE
PATRON OF THE ROOM AND PAID OVER TO THE COUNTY AS IN PROVIDED IN
THIS SECTION.
(B) THE TREASURER OF EACH COUNTY OF THE SECOND CLASS
ELECTING TO IMPOSE THE TAX AUTHORIZED UNDER THIS SECTION IS
DIRECTED TO COLLECT THE TAX AND TO DEPOSIT THE REVENUE RECEIVED
FROM THE TAX IN A SPECIAL FUND. THE REVENUES SHALL BE
DISTRIBUTED BY THE COUNTY COMMISSIONERS AS FOLLOWS:
(1) EXCEPT AS SET FORTH IN CLAUSE (4), TWO-FIFTHS OF THE
REVENUE RECEIVED BY THE COUNTY FROM THE EXCISE TAX SHALL BE
DISTRIBUTED TO A TOURIST PROMOTION AGENCY PURSUANT TO SECTION
2199.14 OF THE ACT OF JULY 28, 1953 (P.L.723, NO.230), KNOWN AS
THE "SECOND CLASS COUNTY CODE."
(2) EXCEPT AS SET FORTH IN CLAUSE (4), ONE-THIRD OF THE TAX
COLLECTED BY HOTELS WITHIN A MUNICIPALITY WHERE A CONVENTION
CENTER OR EXHIBITION HALL IS LOCATED, LESS THE COST OF
COLLECTING THE TAX, SHALL, AT THE REQUEST OF THAT MUNICIPALITY,
BE RETURNED TO THAT MUNICIPALITY FOR DEPOSIT IN THAT
MUNICIPALITY'S SPECIAL FUND ESTABLISHED SOLELY FOR PURPOSES OF
A06667 - 21 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
PAYING FOR PROMOTIONAL PROGRAMS IMPLEMENTED BY A NONPROFIT
ORGANIZATION WHICH ARE DESIGNED TO STIMULATE AND INCREASE THE
VOLUME OF CONVENTIONS AND VISITORS WITHIN THE MUNICIPALITY OR AS
PROVIDED IN CLAUSE (5), SUBJECT TO THE FOLLOWING REQUIREMENTS:
(I) AN AUDITED REPORT ON THE INCOME AND EXPENDITURES
INCURRED BY THE MUNICIPALITY RECEIVING FUNDS FROM THE EXCISE TAX
ON HOTEL ROOM RENTALS SHALL BE MADE ANNUALLY TO COUNTY.
(II) THE MEMBERS OF THE BOARD OF DIRECTORS OR OTHER
GOVERNING BODY OF THE NONPROFIT ORGANIZATION UTILIZED BY THE
MUNICIPALITY TO PROVIDE THE PROMOTIONAL PROGRAMS SHALL BE
APPOINTED BY THE GOVERNING BODY OF THE MUNICIPALITY.
(2.1) EXCEPT AS SET FORTH IN CLAUSE (4), A FIVE PER CENTUM
FEE SHALL BE PAID TO THE COUNTY FOR COLLECTING THE TAX.
(3) EXCEPT AS SET FORTH IN CLAUSE (4), ALL REMAINING REVENUE
FROM THE TAX RECEIVED BY THE COUNTY, AFTER PAYING THE AMOUNTS
SET FORTH IN CLAUSES (1), (2) AND (2.1), SHALL BE USED FOR
OPERATIONAL AND MAINTENANCE EXPENDITURES OF THE CONVENTION
CENTER OR EXHIBITION HALL AS PROVIDED IN SUBSECTION (D) AND FOR
REGIONAL TOURIST PROMOTION ACTIVITIES.
(4) SUBJECT TO CLAUSE (4.1), IF BONDS ARE ISSUED BY THE
PUBLIC AUTHORITY TO PROVIDE PERMANENT FINANCING OR REFINANCING
OF THE EXPANSION OF AND CAPITAL IMPROVEMENTS TO THE CONVENTION
CENTER OR EXHIBITION HALL, THE REVENUE RECEIVED FROM THE TAX AND
DEPOSITED IN THE SPECIAL FUND SHALL NOT BE DISTRIBUTED AS SET
FORTH IN CLAUSES (1) THROUGH (3) BUT SHALL BE DISTRIBUTED BY THE
COUNTY COMMISSIONERS IN THE ORDER OF PRIORITY AS FOLLOWS:
(I) FIRST, TO THE PAYMENT OF ALL AMOUNTS SET FORTH IN CLAUSE
(2).
(II) SECOND:
(A) TO THE TRUSTEE FOR THE BONDS IN ACCORDANCE WITH THE
A06667 - 22 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
PROVISIONS OF THE INDENTURE PURSUANT TO WHICH THE BONDS ARE
ISSUED, TO BE USED FOR THE PAYMENT OF DEBT SERVICE ON THE BONDS;
AND
(B) TO THE PAYMENT OF ALL AMOUNTS SET FORTH IN CLAUSE (2.1):
(I) IN FULL; OR
(II) IF THE REVENUES ARE INSUFFICIENT TO MAKE THE PAYMENT IN
FULL, PRO RATA.
(III) THIRD, TO THE PAYMENT OF ALL AMOUNTS SET FORTH IN
CLAUSE (1).
(IV) FOURTH, AS SET FORTH IN CLAUSE (3).
(4.1) CLAUSE (4) SHALL NOT APPLY TO BONDS ISSUED SUBSEQUENT
TO THE PERMANENT FINANCING FOR PURPOSES OF COMPLETION OR
SUBSEQUENT EXPANSIONS OR CAPITAL IMPROVEMENTS.
(5) IF A CONVENTION CENTER OR EXHIBITION HALL DISCONTINUES
OPERATION IN A MUNICIPALITY IN WHICH A CONVENTION CENTER OR
EXHIBITION HALL IS LOCATED, THE MUNICIPALITY SHALL CONTINUE TO
COLLECT AND RECEIVE THE TAX, WHICH SHALL BE DEPOSITED BY THE
MUNICIPALITY AND USED FOR THE PURPOSES AS PROVIDED IN CLAUSE
(2).
(C) THE TREASURER OF EACH COUNTY OF THE SECOND CLASS A
ELECTING TO IMPOSE THE TAX AUTHORIZED UNDER THIS SECTION IS
DIRECTED TO COLLECT THE TAX AND TO DEPOSIT THE REVENUE IN A
SPECIAL FUND ESTABLISHED SOLELY FOR PURPOSES OF TRAVEL AND
TOURISM PROMOTION AND ADVERTISING RELATED TO TRAVEL AND TOURISM
PROMOTION. THE TREASURER IS AUTHORIZED TO ESTABLISH RULES AND
REGULATIONS CONCERNING THE COLLECTION OF THE TAX.
(D) (1) IN COUNTIES OF THE SECOND CLASS, EXPENDITURES FROM
THE FUND ESTABLISHED UNDER SUBSECTION (B) SHALL BE USED FOR ALL
PURPOSES WHICH A PUBLIC AUTHORITY MAY DETERMINE TO BE REASONABLY
NECESSARY TO THE SUPPORT, OPERATION AND MAINTENANCE OF A
A06667 - 23 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
CONVENTION CENTER OR EXHIBITION HALL, INCLUDING THE FOLLOWING:
(I) ADVERTISING AND PUBLICIZING TOURIST ATTRACTIONS IN THE
AREA SERVED BY THE RECOGNIZED TOURIST PROMOTION AGENCY.
(II) PROMOTING AND OTHERWISE ENCOURAGING THE USE OF THE
FACILITIES IN THE AREA SERVED BY THE RECOGNIZED TOURIST
PROMOTION AGENCY BY THE PUBLIC AS A WHOLE.
(III) PROMOTING AND ATTRACTING CONVENTIONS, EXHIBITIONS AND
OTHER FUNCTIONS TO UTILIZE FACILITIES IN THE AREA SERVED BY THE
RECOGNIZED TOURIST PROMOTION AGENCY.
(IV) PRECOMPLETION ADVERTISING AND PUBLICIZING OF ANY
CONVENTION CENTER OR EXHIBITION HALL.
(V) PROMOTING AND ATTRACTING CONVENTIONS, EXHIBITIONS AND
OTHER FUNCTIONS TO UTILIZE THE CONVENTION CENTER OR EXHIBITION
HALL.
(VI) PROMOTING AND OTHERWISE ENCOURAGING THE USE OF THE
PREMISES BY THE PUBLIC AS A WHOLE OR ANY SEGMENT OF THE PUBLIC.
(VII) OPERATING, FURNISHING AND OTHERWISE MAINTAINING AND
EQUIPPING THE PREMISES AND REALTY APPURTENANT TO THE PREMISES.
(VIII) FURNISHING AND EQUIPPING THE BUILDING AND GROUNDS.
(2) IT IS THE INTENTION OF THIS SUBSECTION THAT THE RECEIPTS
FROM ANY TAX IMPOSED UNDER THIS SECTION AFTER PAYMENT OF THE
DISTRIBUTIONS UNDER SUBSECTION (B)(1), (2), (2.1), (3) AND (4)
BE USED IN THE COUNTY TO OFFSET THE ENTIRE OPERATING DEFICIT, IF
ANY, OF ANY CONVENTION CENTER OR EXHIBITION HALL INCLUDING
EQUALLY, SHARES OF ANY COOPERATING POLITICAL SUBDIVISION OR
AGENCY OF GOVERNMENT INCURRED PURSUANT TO ANY AGREEMENT. THE
OPERATING DEFICIT SHALL BE DETERMINED BY THE PUBLIC AUTHORITY
WHICH IS THE DESIGNATED OPERATING AGENCY OF THE CONVENTION
CENTER OR EXHIBITION HALL.
(E) (1) IN COUNTIES OF THE SECOND CLASS A, EXPENDITURES FROM
A06667 - 24 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
THE FUND ESTABLISHED UNDER SUBSECTION (C) SHALL BE ANNUALLY
APPROPRIATED BY THE COUNTY COMMISSIONERS FOR TOURIST PROMOTION
ACTIVITIES, TO BE EXECUTED BY THE RECOGNIZED TOURIST PROMOTION
AGENCY FOR THE FOLLOWING:
(I) MARKETING THE AREA SERVED BY THE RECOGNIZED TOURIST
PROMOTION AGENCY AS A LEISURE TRAVEL DESTINATION.
(II) MARKETING THE AREA SERVED BY THE RECOGNIZED TOURIST
PROMOTION AGENCY AS A CONVENTION, BUSINESS OR MEETING TRAVEL
DESTINATION.
(III) MARKETING THE AREA SERVED BY THE RECOGNIZED TOURIST
PROMOTION AGENCY TO THE PUBLIC AS A WHOLE FOR USE OF ITS TOURIST
AND CONVENTION FACILITIES.
(IV) USING ALL APPROPRIATE MARKETING TOOLS TO ACCOMPLISH
THESE PURPOSES, INCLUDING ADVERTISING, PUBLICITY, PUBLICATIONS,
DIRECT MARKETING, SALES, TECHNOLOGY AND PARTICIPATION IN
INDUSTRY TRADE SHOWS THAT ATTRACT TOURISTS OR TRAVELERS TO THE
AREA SERVED BY THE RECOGNIZED TOURIST PROMOTION AGENCY.
(V) PROGRAMS, EXPENDITURES OR GRANTS THAT DIRECTLY AND
SUBSTANTIALLY RELATE TO TOURISM OR A BUSINESS, CONVENTION OR
MEETING TRAVEL DESTINATION WITHIN A COUNTY OF THE SECOND CLASS
A, THAT AUGMENT AND DO NOT COMPETE WITH PRIVATE SECTOR TOURISM
OR TRAVEL EFFORTS AND THAT IMPROVE AND EXPAND A COUNTY OF THE
SECOND CLASS A AS A DESTINATION MARKET AS DEEMED NECESSARY BY
THE RECOGNIZED TOURIST PROMOTION AGENCY. THE FOLLOWING SHALL
APPLY TO GRANTS AWARDED UNDER THIS SUBCLAUSE:
(A) GRANTS SHALL HAVE A CASH OR IN-KIND LOCAL MATCH OF AT
LEAST TWENTY-FIVE PER CENTUM.
(B) GRANTS MAY NOT BE USED FOR SIGNAGE THAT PROMOTES A
SPECIFIC PRIVATE ENTITY ON THE SITUS OF THE ENTITY, EXCEPT WHERE
THE SIGNAGE CARRIES THE LOGO OF A RECOGNIZED TOURIST PROMOTION
A06667 - 25 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
AGENCY.
(VI) ANY OTHER TOURISM OR TRAVEL MARKETING OR PROMOTION
PROGRAM, EXPENDITURE OR PROJECT THAT DOES NOT COMPETE WITH
PRIVATE SECTOR TOURISM OR travel EFFORTS AS DEEMED NECESSARY BY
THE RECOGNIZED TOURIST PROMOTION AGENCY.
(2) FOR THE PURPOSES OF DEFRAYING THE COSTS ASSOCIATED WITH
THE COLLECTION OF THE TAX IMPOSED UNDER THIS SECTION AND
OTHERWISE PERFORMING THEIR OBLIGATIONS UNDER THIS SECTION, THE
COUNTY COMMISSIONERS OF A COUNTY OF THE SECOND CLASS A MAY
DEDUCT AND RETAIN AN ADMINISTRATIVE FEE FROM THE TAXES COLLECTED
UNDER THIS SECTION. THE ADMINISTRATIVE FEE SHALL BE ESTABLISHED
BY THE COUNTY OF THE SECOND CLASS A AND SHALL NOT EXCEED FOUR
PER CENTUM OF THE TAXES COLLECTED IN ANY TAXABLE YEAR.
(3) AS DETERMINED BY A COUNTY OF THE SECOND CLASS A IN
CONSULTATION WITH THE RECOGNIZED TOURIST PROMOTION AGENCY, AN
AUDITED REPORT OR FINANCIAL STATEMENT OF THE INCOME AND
EXPENDITURES INCURRED BY A RECOGNIZED TOURIST PROMOTION AGENCY
RECEIVING REVENUE FROM THE TAX AUTHORIZED UNDER THIS SECTION
SHALL BE SUBMITTED ANNUALLY BY THE RECOGNIZED TOURIST PROMOTION
AGENCY TO THE COUNTY COMMISSIONERS.
(4) A PENALTY OF ONE AND ONE-HALF PER CENTUM PER MONTH SHALL
BE IMPOSED UPON THE OPERATOR OF A HOTEL IN A COUNTY OF THE
SECOND CLASS A FOR FAILURE TO TIMELY COLLECT AND REMIT THE TAX
AUTHORIZED BY THIS SECTION. IN ADDITION TO OTHER REMEDIES
AVAILABLE FOR COLLECTION OF DEBTS, A COUNTY OF THE SECOND CLASS
A MAY FILE A LIEN UPON THE HOTEL IN THE NAME OF THE COUNTY AND
FOR THE USE OF THE COUNTY AS PROVIDED BY LAW.
(F) (1) THE PROVISIONS OF THIS SECTION RELATING TO COUNTIES
OF THE SECOND CLASS SHALL REMAIN IN FORCE FROM YEAR TO YEAR. THE
FOLLOWING APPLY:
A06667 - 26 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
(I) REVENUE IN EXCESS OF AMOUNTS NEEDED TO PAY THE
DISTRIBUTIONS UNDER SUBSECTION (B.1)(1), (2), (2.1), (3) AND (4)
AND TO OFFSET OPERATING DEFICITS UNDER SUBSECTIONS (B.1)(3) AND
(D) SHALL BE DETERMINED BY THE PUBLIC AUTHORITY AND MAY BE
ACCUMULATED.
(II) AT THE DISCRETION OF THE COOPERATING POLITICAL
SUBDIVISIONS AND THE PUBLIC AUTHORITY, ANY REVENUE MAY BE USED
TO:
(A) PROVIDE PART OR ALL OF AN ANNUAL PAYMENT TO BE PAID BY A
COUNTY OR A POLITICAL SUBDIVISION UNDER AN AGREEMENT WITH A
PUBLIC AUTHORITY CREATED UNDER THE ACT OF JULY 29, 1953
(P.L.1034, NO.270), KNOWN AS THE "PUBLIC AUDITORIUM AUTHORITIES
LAW," WHICH HAS BEEN DESIGNATED AS THE OPERATING AGENCY FOR A
CONVENTION CENTER OR EXHIBITION HALL; OR
(B) EFFECT NECESSARY EXPANSION OR FURTHER CAPITAL
IMPROVEMENTS.
(2) THE PROVISIONS OF THIS SECTION RELATING TO COUNTIES OF
THE SECOND CLASS A SHALL REMAIN IN FORCE AND EFFECT FOR THREE
YEARS FROM FEBRUARY 14, 1986, AND MAY BE CONTINUED THEREAFTER BY
ORDINANCE OR RESOLUTION OF THE COUNTY COMMISSIONERS OF THE
RESPECTIVE COUNTIES.
(G) EACH TAXABLE YEAR FOR A TAX IMPOSED UNDER THIS SECTION
SHALL RUN CONCURRENTLY WITH THE CALENDAR YEAR.
(H) THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS
SECTION SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SUBSECTION
UNLESS THE CONTEXT CLEARLY INDICATES OTHERWISE:
"Cabin." A permanent structure with beds located on a
campground on State land or private property that is available
to provide overnight lodging for consideration to persons
seeking temporary accommodations. The term does not include a
A06667 - 27 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
yurt or walled tent.
"CONSIDERATION." RECEIPTS, FEES, CHARGES, RENTALS, LEASES,
CASH, CREDITS, PROPERTY OR OTHER PAYMENT RECEIVED BY OPERATORS
IN EXCHANGE FOR OR IN CONSIDERATION OF THE USE OR OCCUPANCY BY A
TRANSIENT OF A ROOM IN A HOTEL FOR A TEMPORARY PERIOD.
"CONVENTION CENTER OR EXHIBITION HALL." A BUILDING OR SERIES
OF BUILDINGS:
(1) AT LEAST ONE OF WHICH CONTAINS A MINIMUM OF 75,000 GROSS
SQUARE FEET OF EXHIBITION SPACE FOR SHOWS AND CONVENTIONS;
(2) WHICH ARE NOT USED FOR THE RETAIL SALE OF MERCHANDISE OR
PART OF ANY SHOPPING CENTER, MALL OR OTHER RETAIL CENTER; AND
(3) A MAJOR FUNCTION OF WHICH IS TO HOUSE MEETINGS,
EXHIBITIONS, SHOWS, CONVENTIONS, ASSEMBLIES, CONVOCATIONS AND
SIMILAR GATHERINGS. THE TERM INCLUDES LAND APPURTENANT TO THE
BUILDING OR BUILDINGS.
"COOPERATING POLITICAL SUBDIVISION OR AGENCY OF GOVERNMENT."
A CITY OR PUBLIC AUTHORITY LOCATED IN A COUNTY:
(1) WITHIN THE BOUNDARIES OF WHICH A CONVENTION CENTER OR
EXHIBITION HALL IS PLANNED OR CONSTRUCTED; AND
(2) WHICH SHARES WITH THE COUNTY DUTIES, OBLIGATIONS OR
PRIVILEGES WITH RESPECT TO THAT CONVENTION CENTER.
"HOTEL." A HOTEL, MOTEL, INN, GUESTHOUSE, ROOMING HOUSE, BED
AND BREAKFAST, HOMESTEAD OR OTHER STRUCTURE WHICH HOLDS ITSELF
OUT BY ANY MEANS, INCLUDING ADVERTISING, LICENSE, REGISTRATION
WITH AN INNKEEPERS' GROUP, CONVENTION LISTING ASSOCIATION,
TRAVEL PUBLICATION OR SIMILAR ASSOCIATION OR WITH A GOVERNMENT
AGENCY, AS BEING AVAILABLE TO PROVIDE OVERNIGHT LODGING FOR
CONSIDERATION TO PERSONS SEEKING TEMPORARY ACCOMMODATION; ANY
PLACE WHICH ADVERTISES TO THE PUBLIC AT LARGE OR ANY SEGMENT
THEREOF THAT IT WILL PROVIDE BEDS, SANITARY FACILITIES OR OTHER
A06667 - 28 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
SPACE FOR A TEMPORARY PERIOD TO MEMBERS OF THE PUBLIC AT LARGE;
ANY PLACE RECOGNIZED AS A HOSTELRY ; or any cabin . THE TERM DOES
NOT INCLUDE ANY CHARITABLE INSTITUTION, OR PORTION OF A FACILITY
THAT IS DEVOTED TO PERSONS WHO HAVE AN ESTABLISHED PERMANENT
RESIDENCE OR A COLLEGE OR UNIVERSITY STUDENT RESIDENCE HALL
CURRENTLY OCCUPIED BY STUDENTS ENROLLED IN A DEGREE PROGRAM, AN
EDUCATIONAL OR RELIGIOUS INSTITUTION CAMP FOR CHILDREN, HOSPITAL
OR , NURSING HOME OR ANY PRIVATE CAMPGROUND OR ANY CABINS, PUBLIC
CAMPGROUNDS OR OTHER FACILITIES LOCATED ON STATE LAND. any of
the following:
(1) A charitable institution.
(2) A portion of a facility that is devoted to persons
who have an established permanent residence.
(3) A college or university student residence hall
currently occupied by students enrolled in a degree program.
(4) An educational or religious institution camp for
children, including a camp registered under the act of
November 10, 1959 (P.L.1400, No.497), entitled "An act
providing for the annual registration of organized camps for
children, youth and adults; defining the duties of the
Department of Health of the Commonwealth of Pennsylvania; and
prescribing penalties."
(5) A hospital.
(6) A nursing home.
(7) Part of a campground that is not a cabin.
"MUNICIPALITY." NOTWITHSTANDING 53 PA.C.S. § 8401 (RELATING
TO DEFINITIONS), A TOWNSHIP OR BOROUGH OR A HOME RULE
MUNICIPALITY WHICH WAS FORMERLY A TOWNSHIP OR BOROUGH.
"OCCUPANCY." THE USE OR POSSESSION OR THE RIGHT TO THE USE
OR POSSESSION BY ANY PERSON OTHER THAN A PERMANENT RESIDENT OF A
A06667 - 29 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
ROOM IN A HOTEL FOR ANY PURPOSE OR THE RIGHT TO THE USE OR
POSSESSION OF THE FURNISHINGS OR TO THE SERVICES ACCOMPANYING
THE USE AND POSSESSION OF THE ROOM.
"OPERATING DEFICIT." THE EXCESS OF EXPENSES OVER RECEIPTS
FROM THE OPERATION AND MANAGEMENT OF A CONVENTION CENTER OR
EXHIBITION HALL.
"OPERATOR." ANY INDIVIDUAL, PARTNERSHIP, NONPROFIT OR
PROFIT-MAKING ASSOCIATION OR CORPORATION OR OTHER PERSON OR
GROUP OF PERSONS THAT MAINTAIN, OPERATE, MANAGE, OWN, HAVE
CUSTODY OF OR OTHERWISE POSSESS THE RIGHT TO RENT OR LEASE
OVERNIGHT ACCOMMODATIONS IN A HOTEL TO THE PUBLIC FOR
CONSIDERATION.
"PATRON." A PERSON THAT PAYS THE CONSIDERATION FOR THE
OCCUPANCY OF A ROOM IN A HOTEL.
"PERMANENT RESIDENT." AN INDIVIDUAL WHO HAS OCCUPIED OR HAS
THE RIGHT TO OCCUPANCY OF A ROOM IN A HOTEL AS A PATRON OR
OTHERWISE FOR A PERIOD EXCEEDING THIRTY CONSECUTIVE DAYS.
"RECOGNIZED TOURIST PROMOTION AGENCY." THE NONPROFIT
CORPORATION, ORGANIZATION, ASSOCIATION OR AGENCY WHICH IS
ENGAGED IN PLANNING AND PROMOTING PROGRAMS DESIGNED TO STIMULATE
AND INCREASE THE VOLUME OF TOURIST, VISITOR AND VACATION
BUSINESS WITHIN A COUNTY AND CERTIFIED BY THE COUNTY PURSUANT TO
THE ACT OF JULY 4, 2008 (P.L.621, NO.50), KNOWN AS THE "TOURISM
PROMOTION ACT."
"REGIONAL TOURIST PROMOTION ACTIVITIES." SERVICES,
ACTIVITIES, FACILITIES AND EVENTS, WHICH RESULT IN A SIGNIFICANT
NUMBER OF NONRESIDENTS VISITING A COUNTY OF THE SECOND CLASS FOR
RECREATIONAL, CULTURAL OR EDUCATIONAL PURPOSES.
"ROOM." A SPACE IN A HOTEL SET ASIDE FOR USE AND OCCUPANCY
BY PATRONS, OR OTHERWISE, FOR CONSIDERATION, HAVING AT LEAST ONE
A06667 - 30 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
BED OR OTHER SLEEPING ACCOMMODATION.
"SUBSTANTIAL COMPLETION." CONSTRUCTION WHICH IS SUFFICIENTLY
COMPLETED IN ACCORDANCE WITH CONTRACT DOCUMENTS AND CERTIFIED BY
THE CONVENTION CENTER AUTHORITY'S ARCHITECT OR ENGINEER, AS
MODIFIED BY CHANGE ORDERS SO THAT:
(1) THE MAIN CONVENTION AREA CAN BE USED, OCCUPIED OR
OPERATED FOR ITS INTENDED USE; AND
(2) AT LEAST NINETY PER CENTUM OF THE WORK ON THE MAIN
CONVENTION OR EXHIBITION AREA IS COMPLETE.
"TEMPORARY." A PERIOD OF TIME NOT EXCEEDING THIRTY
CONSECUTIVE DAYS.
"TRANSACTION." THE ACTIVITY INVOLVING THE OBTAINING BY A
TRANSIENT OR PATRON OF THE USE OR OCCUPANCY OF A HOTEL ROOM FROM
WHICH CONSIDERATION EMANATES TO THE OPERATOR UNDER AN EXPRESS OR
AN IMPLIED CONTRACT.
"TRANSIENT." AN INDIVIDUAL WHO OBTAINS ACCOMMODATION IN ANY
HOTEL FOR HIMSELF BY MEANS OF REGISTERING AT THE FACILITY FOR
THE TEMPORARY OCCUPANCY OF ANY ROOM FOR THE PERSONAL USE OF THAT
INDIVIDUAL BY PAYING TO THE OPERATOR OF THE FACILITY A FEE IN
CONSIDERATION FOR THE ACCOMMODATION.
Section 3 4. Nothing in this act shall be construed to
require a county that has imposed a tax under the former section
1770.2 or 1770.6 of the act to enact a new ordinance to impose
the tax under section 1770.10 of the act if all of the following
apply:
(1) The tax rate in the ordinance imposing the tax under
the former section 1770.2 or 1770.6 of the act has not
changed.
(2) The ordinance imposing the tax under the former
section 1770.2 or 1770.6 of the act is otherwise consistent
A06667 - 31 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
with section 1770.10 of the act.
SECTION 5. REPEALS ARE AS FOLLOWS:
(1) THE GENERAL ASSEMBLY DECLARES THAT THE REPEAL UNDER
PARAGRAPH (2) IS NECESSARY TO EFFECTUATE THE ADDITION OF
SECTION 1770.12 OF THE ACT.
(2) SECTION 8721 OF TITLE 53 OF THE PENNSYLVANIA
CONSOLIDATED STATUTES IS REPEALED.
(3) ALL ACTS AND PARTS OF ACTS ARE REPEALED INSOFAR AS
THEY ARE INCONSISTENT WITH THIS ACT.
SECTION 6. THE ADDITION OF SECTION 1770.12 OF THE ACT IS A
CONTINUATION OF 53 PA.C.S. § 8721. EXCEPT AS OTHERWISE PROVIDED
IN SECTION 1770.12 OF THE ACT, ALL ACTIVITIES INITIATED UNDER 53
PA.C.S. § 8721 SHALL CONTINUE AND REMAIN IN FULL FORCE AND
EFFECT AND MAY BE COMPLETED UNDER SECTION 1770.12 OF THE ACT.
ORDERS, REGULATIONS, RULES AND DECISIONS WHICH WERE MADE UNDER
53 PA.C.S. § 8721 AND WHICH ARE IN EFFECT ON THE EFFECTIVE DATE
OF SECTION 1770.12 OF THE ACT SHALL REMAIN IN FULL FORCE AND
EFFECT UNTIL REVOKED, VACATED OR MODIFIED UNDER SECTION 1770.12
OF THE ACT. CONTRACTS, OBLIGATIONS AND COLLECTIVE BARGAINING
AGREEMENTS ENTERED INTO UNDER 53 PA.C.S. § 8721 ARE NOT AFFECTED
BY THE REPEAL OF 53 PA.C.S. § 8721.
Section 4 7. This act shall take effect immediately.
A06667 - 32 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22