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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY MILLER, DePASQUALE, GILLESPIE, GROVE, SAYLOR AND TALLMAN, MARCH 12, 2012 |
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| REFERRED TO COMMITTEE ON TOURISM AND RECREATIONAL DEVELOPMENT, MARCH 12, 2012 |
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| AN ACT |
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1 | Amending the act of August 9, 1955 (P.L.323, No.130), entitled, |
2 | as amended, "An act relating to counties of the first, third, |
3 | fourth, fifth, sixth, seventh and eighth classes; amending, |
4 | revising, consolidating and changing the laws relating |
5 | thereto; relating to imposition of excise taxes by counties, |
6 | including authorizing imposition of an excise tax on the |
7 | rental of motor vehicles by counties of the first class; and |
8 | providing for regional renaissance initiatives," in fiscal |
9 | affairs, further providing for authorization of excise tax; |
10 | and providing for hotel room rental tax in certain third |
11 | class counties. |
12 | The General Assembly of the Commonwealth of Pennsylvania |
13 | hereby enacts as follows: |
14 | Section 1. Section 1770.2(f) of the act of August 9, 1955 |
15 | (P.L.323, No.130), known as The County Code, amended December |
16 | 22, 2000 (P.L.1019, No.142), is amended to read: |
17 | Section 1770.2. Authorization of Excise Tax.--* * * |
18 | (f) As used in this section, the following words and phrases |
19 | shall have the meanings given to them in this subsection: |
20 | "Consideration." Receipts, fees, charges, rentals, leases, |
21 | cash, credits, property of any kind or nature, or other payment |
22 | received by operators in exchange for or in consideration of the |
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1 | use or occupancy by a transient of a room or rooms in a hotel |
2 | for any temporary period. |
3 | "County." Any county which is on the effective date of this |
4 | act [a county of the third class having a population under the |
5 | 1990 Federal Decennial Census in excess of 337,000 residents, |
6 | but less than 341,000 residents, or] a county of the third class |
7 | having a population under the 1990 Federal Decennial Census in |
8 | excess of 374,000 residents, but less than 380,000 residents, or |
9 | a county of the third class having a population under the 1990 |
10 | Federal Decennial Census in excess of 415,000 residents, but |
11 | less than 500,000 residents, or a county of the fourth class |
12 | having a population under the 1990 Federal Decennial Census in |
13 | excess of 159,000 residents, but less than 175,000 residents, or |
14 | a county of the fifth class having a population under the 1990 |
15 | Federal Decennial Census in excess of 123,000 residents, or a |
16 | county of the fifth class having a population under the 1990 |
17 | Federal Decennial Census in excess of 117,000 residents, but |
18 | less than 121,050 residents, or a county of the sixth class |
19 | having a population under the 1990 Federal Decennial Census in |
20 | excess of 87,000 residents. |
21 | "Hotel." A hotel, motel, inn, guest house or other structure |
22 | which holds itself out by any means, including advertising, |
23 | license, registration with an innkeepers' group, convention |
24 | listing association, travel publication or similar association |
25 | or with a government agency, as being available to provide |
26 | overnight lodging or use of facility space for consideration to |
27 | persons seeking temporary accommodation; any place which |
28 | advertises to the public at large or any segment thereof that it |
29 | will provide beds, sanitary facilities or other space for a |
30 | temporary period to members of the public at large; or any place |
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1 | recognized as a hostelry. The term does not include any portion |
2 | of a facility that is devoted to persons who have an established |
3 | permanent residence or a college or university student residence |
4 | hall or any private campground, or any cabins, public |
5 | campgrounds or other facilities located on State land. |
6 | "Occupancy." The use or possession or the right to the use |
7 | or possession by any person other than a permanent resident of |
8 | any room in a hotel for any purpose or the right to the use or |
9 | possession of the furnishings or to the services accompanying |
10 | the use and possession of the room. |
11 | "Operator." An individual, partnership, nonprofit or profit- |
12 | making association or corporation or other person or group of |
13 | persons who maintain, operate, manage, own, have custody of or |
14 | otherwise possess the right to rent or lease overnight |
15 | accommodations in a hotel to the public for consideration. |
16 | "Patron." A person who pays the consideration for the |
17 | occupancy of a room or rooms in a hotel. |
18 | "Permanent resident." A person who has occupied or has the |
19 | right to occupancy of a room or rooms in a hotel as a patron or |
20 | otherwise for a period exceeding thirty consecutive days. |
21 | "Recognized tourist promotion agency." The nonprofit |
22 | corporation, organization, association or agency which is |
23 | engaged in planning and promoting programs designed to stimulate |
24 | and increase the volume of tourist, visitor and vacation |
25 | business within counties served by the agency as that term is |
26 | defined in the act of April 28, 1961 (P.L.111, No.50), known as |
27 | the "Tourist Promotion Law." |
28 | "Room." A space in a hotel set aside for use and occupancy |
29 | by patrons, or otherwise, for consideration, having at least one |
30 | bed or other sleeping accommodation in a room or group of rooms. |
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1 | "Transaction." The activity involving the obtaining by a |
2 | transient or patron of the use or occupancy of a hotel room from |
3 | which consideration is payable to the operator under an express |
4 | or an implied contract. |
5 | "Transient." An individual who obtains accommodation in a |
6 | hotel by means of registering at the facility for the temporary |
7 | occupancy of a room for the personal use of the individual by |
8 | paying a fee to the operator. |
9 | Section 2. The act is amended by adding a section to read: |
10 | Section 1770.10. Hotel Room Rental Tax in Certain Third |
11 | Class Counties.--(a) A county may, by ordinance, impose a tax |
12 | which shall be known as the hotel room rental tax on the |
13 | consideration received by each operator of a hotel within the |
14 | county from each transaction of renting a room or rooms to |
15 | accommodate transients. The tax shall be collected by the |
16 | operator from the patron of the room and paid over to the county |
17 | where the hotel is located as provided under this section. |
18 | (b) The rate of the tax imposed under this section shall not |
19 | exceed five per centum. |
20 | (c) The treasurer of each county electing to impose the tax |
21 | authorized under this section shall collect the tax and deposit |
22 | the revenues received from the tax in a special fund established |
23 | for that purpose. Subsequent to the deduction for administrative |
24 | costs established in subsection (f), the county shall distribute |
25 | to the recognized tourist promotion agency all revenues received |
26 | from the tax not later than sixty days after receipt of the tax |
27 | revenues. The revenues from the special fund shall be used by |
28 | the recognized tourist promotion agency for any or all of the |
29 | following purposes: |
30 | (1) Convention promotion. |
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1 | (2) Marketing the area served by the agency as a leisure |
2 | travel destination. |
3 | (3) Marketing the area served by the agency as a business |
4 | travel destination. |
5 | (4) Using all appropriate marketing tools to accomplish |
6 | these purposes, including, but not limited to, advertising, |
7 | publicity, publications, direct marketing, direct sales and |
8 | participation in industry trade shows. |
9 | (5) Projects or programs that are directly and substantially |
10 | related to tourism within the county, augment and do not unduly |
11 | compete with private sector tourism efforts and improve and |
12 | expand the county as a destination market. |
13 | (6) Any other tourism marketing or promotion program deemed |
14 | necessary by the recognized tourist promotion agency. |
15 | (d) Each tax year for any tax imposed hereunder shall run |
16 | concurrently with the county's fiscal year. |
17 | (e) An audited report on the income and expenditures |
18 | incurred by a recognized tourist promotion agency receiving any |
19 | revenues from the tax authorized under this section shall be |
20 | submitted annually by the recognized tourist promotion agency to |
21 | the county commissioners. |
22 | (f) For the purposes of defraying costs associated with the |
23 | collection of the tax imposed hereunder and otherwise performing |
24 | its obligations under this section, the county is hereby |
25 | authorized to deduct and retain an administrative fee from the |
26 | taxes collected hereunder. Such administrative fee shall be |
27 | established by the county but shall not exceed in any tax year |
28 | the lesser of: |
29 | (1) two per centum of all taxes collected hereunder; or |
30 | (2) fifty thousand dollars ($50,000), which amount shall be |
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1 | adjusted annually, beginning one year after the date of |
2 | enactment, by the the percentage growth in the Consumer Price |
3 | Index for All Urban Consumers as determined by the United States |
4 | Department of Labor. |
5 | (g) As used in this section, the following words and phrases |
6 | shall have the meanings given to them in this subsection unless |
7 | the context clearly indicates otherwise: |
8 | "Consideration." Receipts, fees, charges, rentals, leases, |
9 | cash, credits, property of any kind or nature or other payment |
10 | received by operators in exchange for or in consideration of the |
11 | use or occupancy by a transient of a room or rooms in a hotel |
12 | for a temporary period. |
13 | "County." Any county of the third class having a population |
14 | under the 2010 Federal Decennial Census in excess of 430,000 |
15 | residents but less than 440,000 residents. |
16 | "Hotel." A hotel, motel, inn, guesthouse or other structure |
17 | which holds itself out by any means, including advertising, |
18 | license, registration with an innkeepers' group, convention |
19 | listing association, travel publication or similar association |
20 | or with a government agency, as being available to provide |
21 | overnight lodging for consideration to persons seeking temporary |
22 | accommodation; any place which advertises to the public at large |
23 | or any segment thereof that it will provide beds, sanitary |
24 | facilities or other space for a temporary period to members of |
25 | the public at large; or any place recognized as a hostelry. The |
26 | term does not include any portion of a facility that is devoted |
27 | to persons who have an established permanent residence or a |
28 | college or university student residence hall or any private |
29 | campground or any cabins, public campgrounds or other facilities |
30 | located on State land. |
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1 | "Operator." Any individual, partnership, nonprofit or |
2 | profit-making association or corporation or other person or |
3 | group of persons who maintain, operate, manage, own, have |
4 | custody of or otherwise possess the right to rent or lease |
5 | overnight accommodations in a building to the public for |
6 | consideration. |
7 | "Patron." Any person who pays the consideration for the |
8 | occupancy of a room or rooms in a hotel. |
9 | "Permanent resident." Any person who has occupied or has the |
10 | right to occupy a room or rooms in a hotel as a patron or |
11 | otherwise for a period exceeding thirty consecutive days. |
12 | "Recognized tourist promotion agency." The nonprofit |
13 | corporation, organization, association or agency which is |
14 | engaged in planning and promoting programs designed to stimulate |
15 | and increase the volume of tourist, visitor and vacation |
16 | business within counties served by the agency as that term is |
17 | defined in the act of July 4, 2008 (P.L.621, No.50), known as |
18 | the "Tourism Promotion Act." |
19 | "Room." A space in a building set aside for use and |
20 | occupancy by patrons, or otherwise, for consideration, having at |
21 | least one bed or other sleeping accommodations provided. |
22 | "Temporary resident." Any person who has occupied or has the |
23 | right to occupy a room or rooms in a hotel as a patron or |
24 | otherwise for a period of time not exceeding thirty consecutive |
25 | days. |
26 | "Transaction." The activity involving the obtaining by a |
27 | transient or patron of the use or occupancy of a hotel room from |
28 | which consideration emanates to the operator under an expressed |
29 | or implied contract. |
30 | "Transient." Any person who obtains an accommodation in any |
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1 | hotel for himself by means of registering at the facility for |
2 | the temporary occupancy of a room for the personal use of that |
3 | individual by paying to the operator of the facility a fee in |
4 | consideration therefor. |
5 | Section 3. This act shall take effect in 60 days. |
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