HOUSE AMENDED PRINTER'S NO. 553 PRINTER'S NO. 1941
No. 497 Session of 1999
INTRODUCED BY THOMPSON, MARCH 9, 1999
AS REPORTED FROM COMMITTEE ON LOCAL GOVERNMENT, HOUSE OF REPRESENTATIVES, AS AMENDED, MAY 9, 2000
AN ACT 1 Amending the act of August 9, 1955 (P.L.323, No.130), entitled, <-- 2 as amended, "An act relating to counties of the third, 3 fourth, fifth, sixth, seventh and eighth classes; amending, 4 revising, consolidating and changing the laws relating 5 thereto; and providing for regional renaissance initiatives," 6 further providing for authorization of excise tax. PROVIDING <-- 7 FOR A HOTEL ROOM RENTAL TAX IN CERTAIN THIRD CLASS 8 COUNTIES. 9 The General Assembly of the Commonwealth of Pennsylvania 10 hereby enacts as follows: 11 Section 1. The definition of "county" in section 1770.2(f) <-- 12 of the t of August 9, 1955 (P.L.323, No.130), known as The 13 County Code, amended June 18, 1998 (P.L.619, No.79), is amended 14 to read: 15 Section 1770.2. Authorization of Excise Tax.--* * * 16 (f) As used in this section, the following words and phrases 17 shall have the meanings given to them in this subsection: 18 * * * 19 "County." Any county which is on the effective date of this
1 act a county of the third class having a population under the 2 1990 Federal Decennial Census in excess of 337,000 residents, 3 but less than 341,000 residents, or a county of the third class 4 having a population under the 1990 Federal Decennial Census in 5 excess of 374,000 residents, but less than 380,000 residents, or 6 a county of the fourth class having a population under the 1990 7 Federal Decennial Census in excess of 159,000 residents, but 8 less than 175,000 residents, or a county of the fifth class 9 having a population under the 1990 Federal Decennial Census in 10 excess of 123,000 residents, or a county of the sixth class 11 having a population under the 1990 Federal Decennial Census in 12 excess of 87,000 residents. 13 * * * 14 Section 2. This act shall take effect immediately. 15 SECTION 1. SHORT TITLE. <-- 16 THIS ACT SHALL BE KNOWN AND MAY BE CITED AS THE HOTEL ROOM 17 RENTAL TAX ACT. 18 SECTION 2. DEFINITIONS. 19 THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS ACT SHALL 20 HAVE THE MEANINGS GIVEN TO THEM IN THIS SECTION UNLESS THE 21 CONTEXT CLEARLY INDICATES OTHERWISE: 22 "COUNTY." ANY COUNTY WHICH IS, ON THE EFFECTIVE DATE OF THIS 23 ACT, A COUNTY OF THE THIRD CLASS HAVING A POPULATION UNDER THE 24 1990 FEDERAL DECENNIAL CENSUS IN EXCESS OF 290,000 RESIDENTS BUT 25 LESS THAN 295,000 RESIDENTS, OR A COUNTY OF THE THIRD CLASS 26 HAVING A POPULATION UNDER THE 1990 FEDERAL DECENNIAL CENSUS IN 27 EXCESS OF 245,000 RESIDENTS BUT LESS THAN 250,000 RESIDENTS. 28 "CONSIDERATION." RECEIPTS, FEES, CHARGES, RENTALS, LEASES, 29 CASH, CREDITS, PROPERTY OF ANY KIND OR NATURE OR OTHER PAYMENT 30 RECEIVED BY OPERATORS IN EXCHANGE FOR OR IN CONSIDERATION OF THE 19990S0497B1941 - 2 -
1 USE OR OCCUPANCY BY A TRANSIENT OF A ROOM OR ROOMS IN A HOTEL 2 FOR A TEMPORARY PERIOD. 3 "HOTEL." A HOTEL, MOTEL, INN, GUEST HOUSE OR OTHER BUILDING 4 WHICH HOLDS ITSELF OUT BY ANY MEANS, INCLUDING ADVERTISING, 5 LICENSE, REGISTRATION WITH AN INNKEEPERS GROUP, CONVENTION 6 LISTING ASSOCIATION, TRAVEL PUBLICATION OR SIMILAR ASSOCIATION 7 OR WITH A GOVERNMENT AGENCY, AS BEING AVAILABLE TO PROVIDE 8 OVERNIGHT LODGING OR USE OF FACILITY SPACE FOR CONSIDERATION TO 9 PERSONS SEEKING TEMPORARY ACCOMMODATION. THE TERM INCLUDES A 10 PLACE WHICH ADVERTISES TO THE PUBLIC AT LARGE OR A SEGMENT OF 11 THE PUBLIC THAT IT WILL PROVIDE BEDS, SANITARY FACILITIES OR 12 OTHER SPACE FOR A TEMPORARY PERIOD TO MEMBERS OF THE PUBLIC AT 13 LARGE. THE TERM ALSO INCLUDES A PLACE RECOGNIZED AS A HOSTELRY, 14 PROVIDED THAT PORTIONS OF A FACILITY WHICH ARE DEVOTED TO 15 PERSONS WHO HAVE ESTABLISHED PERMANENT RESIDENCE SHALL NOT BE 16 INCLUDED IN THIS TERM. 17 "JOINT PLANNING COMMISSIONS." A COMMISSION ESTABLISHED BY 18 ORDINANCE OR MEMBERSHIP OF TWO OR MORE MUNICIPALITIES TO 19 ENCOURAGE PLANNING FOR FUTURE DEVELOPMENT AND TO COORDINATE 20 PLANNING WITH NEIGHBORING MUNICIPALITIES, COUNTIES AND OTHER 21 GOVERNMENT AGENCIES, IN ACCORDANCE WITH ARTICLE XI OF THE ACT OF 22 JULY 31, 1968 (P.L.805, NO.247), KNOWN AS THE PENNSYLVANIA 23 MUNICIPALITIES PLANNING CODE. 24 "OPERATOR." ANY INDIVIDUAL, PARTNERSHIP, NONPROFIT OR 25 PROFIT-MAKING ASSOCIATION OR CORPORATION OR OTHER PERSON OR 26 GROUP OF PERSONS WHO MAINTAIN, OPERATE, MANAGE, OWN, HAVE 27 CUSTODY OF OR OTHERWISE POSSESS THE RIGHT TO RENT OR LEASE 28 OVERNIGHT ACCOMMODATIONS IN A BUILDING TO THE PUBLIC FOR 29 CONSIDERATION. 30 "PATRON." ANY PERSON WHO PAYS THE CONSIDERATION FOR THE 19990S0497B1941 - 3 -
1 OCCUPANCY OF A ROOM OR ROOMS IN A HOTEL. 2 "PERMANENT RESIDENT." ANY PERSON WHO HAS OCCUPIED OR HAS THE 3 RIGHT TO OCCUPY A ROOM OR ROOMS IN A HOTEL AS A PATRON OR 4 OTHERWISE FOR A PERIOD EXCEEDING 30 CONSECUTIVE DAYS. 5 "ROOM." A SPACE IN A BUILDING SET ASIDE FOR USE AND 6 OCCUPANCY BY PATRONS, OR OTHERWISE, FOR CONSIDERATION, HAVING AT 7 LEAST ONE BED OR OTHER SLEEPING ACCOMMODATIONS PROVIDED. 8 "TEMPORARY RESIDENT." ANY PERSON WHO HAS OCCUPIED OR HAS THE 9 RIGHT TO OCCUPY A ROOM OR ROOMS IN A HOTEL AS A PATRON OR 10 OTHERWISE FOR A PERIOD OF TIME NOT EXCEEDING 30 CONSECUTIVE 11 DAYS. 12 "TRANSACTION." THE ACTIVITY INVOLVING THE OBTAINING BY A 13 TRANSIENT OR PATRON OF THE USE OR OCCUPANCY OF A HOTEL ROOM FROM 14 WHICH CONSIDERATION EMANATES TO THE OPERATOR UNDER AN EXPRESSED 15 OR IMPLIED CONTRACT. 16 "TRANSIENT." ANY PERSON WHO OBTAINS AN ACCOMMODATION IN ANY 17 HOTEL FOR HIMSELF BY MEANS OF REGISTERING AT THE FACILITY FOR 18 THE TEMPORARY OCCUPANCY OF A ROOM FOR THE PERSONAL USE OF THAT 19 INDIVIDUAL BY PAYING TO THE OPERATOR OF THE FACILITY A FEE IN 20 CONSIDERATION THEREFOR. 21 SECTION 3. TAX. 22 (A) IMPOSITION OF TAX.--A COUNTY MAY, BY ORDINANCE, IMPOSE A 23 TAX WHICH SHALL BE KNOWN AS THE HOTEL ROOM RENTAL TAX ON THE 24 CONSIDERATION RECEIVED BY EACH OPERATOR OF A HOTEL WITHIN THE 25 COUNTY FROM EACH TRANSACTION OF RENTING A ROOM OR ROOMS TO 26 ACCOMMODATE TEMPORARY RESIDENTS. THE TAX SHALL BE COLLECTED BY 27 THE OPERATOR FROM THE PATRON OF THE ROOM AND PAID OVER TO THE 28 COUNTY WHERE THE HOTEL IS LOCATED AS PROVIDED UNDER THIS 29 SECTION. 30 (B) RATE.--THE TAX IMPOSED UNDER SUBSECTION (A) SHALL BE 19990S0497B1941 - 4 -
1 EQUAL TO 3.5% OF THE CONSIDERATION RECEIVED FROM EACH 2 TRANSACTION OF RENTING A ROOM OR ROOMS TO ACCOMMODATE TEMPORARY 3 NOT PERMANENT RESIDENTS. 4 (C) COLLECTION AND PAYMENT.--THE TAX SHALL BE COLLECTED BY 5 THE OPERATOR FROM THE PATRON AND PAID OVER TO THE COUNTY WHERE 6 THE HOTEL IS LOCATED. THE COUNTY EXECUTIVE OF EACH COUNTY IS 7 HEREBY AUTHORIZED TO ESTABLISH RULES AND REGULATIONS GOVERNING 8 THE COLLECTION OF THE TAX WHICH COLLECTION SHALL NOT OCCUR MORE 9 OFTEN THAN MONTHLY AND NOT LESS THAN QUARTERLY. 10 (D) DISTRIBUTION.--MONEY RECEIVED UNDER SUBSECTION (C) AND 11 INTEREST ACCRUED SHALL BE DISTRIBUTED BY THE FISCAL OFFICER OF 12 EACH COUNTY AS FOLLOWS: 13 (1) EACH COUNTY SHALL WITHIN TEN DAYS OF RECEIPT 14 TRANSMIT 78.5% OF THE MONEY COLLECTED IN THAT COUNTY TO THE 15 REGIONAL TOURIST PROMOTION AGENCY, WHICH SERVES MORE THAN ONE 16 COUNTY AND WHICH IS DESIGNATED BY THE GOVERNING BODY OF THE 17 COUNTY TO BE ELIGIBLE FOR GRANTS FROM THE DEPARTMENT OF 18 COMMUNITY AND ECONOMIC DEVELOPMENT PURSUANT TO THE ACT OF 19 APRIL 28, 1961 (P.L.111, NO.50), KNOWN AS THE TOURIST 20 PROMOTION LAW. 21 (2) EACH COUNTY SHALL RETAIN 21.5% OF THE MONEY 22 COLLECTED IN THAT COUNTY FOR THE FURTHER DEVELOPMENT OF 23 TOURISM FACILITIES AND FOR COMMUNITY DEVELOPMENT INITIATIVES, 24 WITHIN THAT COUNTY, THAT ENHANCE REGIONAL TOURISM. 25 SECTION 4. EFFECTIVE DATE. 26 THIS ACT SHALL TAKE EFFECT IMMEDIATELY. B19L16RLE/19990S0497B1941 - 5 -