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Pennsylvania State Senate
10/08/2024 07:42 PM
Pennsylvania State Senate
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?SPick=20230&chamber=S&cosponId=43089
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Senate of Pennsylvania
Session of 2023 - 2024 Regular Session

MEMORANDUM

Posted: August 27, 2024 01:28 PM
From: Senator Rosemary M. Brown
To: All Senate members
Subject: Airbnb Registry
 
In the very near future, I will be introducing legislation, similar to legislation which was introduced in prior sessions, that will require online home sharing and short-term rental companies doing business in Pennsylvania to register with the state and share information with taxing authorities.
 
At the present time, all hotels, bed and breakfasts and persons, otherwise known as hosts, who provide temporary overnight accommodation to the public are required to collect state and county hotel taxes from their customers. Individuals who offer their home or a room in their home for transient stays of less than 30 days are considered a hotel for tax purposes, and owners must collect the tax from patrons and remit to the appropriate taxing authority.
 
However, some home sharing or short-term hosts are not aware of their obligation to collect state and county hotel taxes, or are simply ignoring the law. It currently is the responsibility of state and county taxing authorities to inform these hosts of their obligation to collect taxes from their patrons. My legislation strengthens and builds accountability and would now require online home sharing or short-term rental companies to formally register with the state and share the necessary business information with Revenue and county treasurers.
 
Confirming that all online home sharing and short-term rental companies are fulfilling this minimal reporting obligation will ensure that conventional hotels and bed and breakfast establishments are not put at a competitive disadvantage, creating transparency and fairness. Furthermore, this will ensure that appropriate taxes are collected for state and local revenue planning. 
 
Please join me in co-sponsoring this important legislation.

If you have any questions regarding this legislation, please contact Christine Zubeck in my office at 717-787-6123 or czubeck@pasen.gov.  Thank you for your consideration.