Pennsylvania SB 1105: An Act amending Title 16 (Counties) of the Pennsylvania Consolidated Statutes, in hotel tax, further providing for hotel room rental tax in third through eighth class counties.

Bill Text

PRIOR PRINTER'S NO. 1350 PRINTER'S NO. 1694
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 1105
Session of
2025
INTRODUCED BY BROWN, STEFANO, BAKER, SAVAL AND VOGEL,
DECEMBER 8, 2025
SENATOR BROWN, COMMUNITY, ECONOMIC AND RECREATIONAL DEVELOPMENT,
AS AMENDED, MAY 6, 2026
AN ACT
Amending Title 16 (Counties) of the Pennsylvania Consolidated
Statutes, in hotel tax, further providing for hotel room
rental tax in third through eighth class counties.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 17507(k) of Title 16 of the Pennsylvania
Consolidated Statutes is amended by adding definitions and the
section is amended by adding a subsection to read:
§ 17507. Hotel room rental tax in third through eighth class
counties.
* * *
(c.1) Information accompanying return.--
(1) A county may, by ordinance, require an operator,
including a booking agent required to remit taxes under
section 210 of the act of March 4, 1971 (P.L.6, No.2), known
as the Tax Reform Code of 1971, to report transaction
information on a monthly or quarterly basis for purposes of
verifying the accurate and timely collection and remittance
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of the tax authorized by this section.
(2) In addition to any penalty under subsection (j), a
county may impose a penalty, not to exceed $250 per day, on
an operator, including a booking agent required to remit
taxes under section 210 of the Tax Reform Code of 1971, for
failure to fully and timely report transaction information in
violation of an ordinance requiring the report of the
information.
* * *
(k) Definitions.--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:
"Accommodation fee." As the term is defined in section 209
of the Tax Reform Code of 1971.
* * *
"Discount room charge." As the term is defined in section
209 of the Tax Reform Code of 1971.
* * *
"Rent." As the term is defined in section 209 of the Tax
Reform Code of 1971.
* * *
"Transaction information." Any material information relating
to the consummation of a transaction, including, but not limited
to:
(1) Disclosure of each hotel for which rents were
collected.
(2) The accommodation fee, discount room charge and
amount of taxes remitted on each operator's behalf.
(3) The name, address and dates of occupancy of any
patron or transient.
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(4) The monetary value of the consideration given by a
patron or transient in return for occupancy.
(5) Identification of the category of any special tax
classification or exemption applied to a patron or tenant as
may be permitted under a county ordinance imposing a tax
under this section.
* * *
SECTION 1. SECTION 17507(A) AND (K) OF TITLE 16 OF THE
PENNSYLVANIA CONSOLIDATED STATUTES ARE AMENDED AND THE SECTION
IS AMENDED BY ADDING SUBSECTIONS TO READ:
§ 17507. HOTEL ROOM RENTAL TAX IN THIRD THROUGH EIGHTH CLASS
COUNTIES.
(A) IMPOSITION.--[A COUNTY MAY, BY ORDINANCE, IMPOSE A TAX
WHICH SHALL BE KNOWN AS THE HOTEL ROOM RENTAL TAX 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. 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.] A
COUNTY MAY, BY ORDINANCE, IMPOSE A TAX WHICH SHALL BE KNOWN AS
THE HOTEL ROOM RENTAL TAX ON THE RENT PAID FOR EVERY OCCUPANCY
OF A ROOM OR ROOMS IN A HOTEL WITHIN THE COUNTY. THE TAX SHALL
BE COLLECTED BY THE OPERATOR FROM THE OCCUPANT AND PAID OVER TO
THE COUNTY WHERE THE HOTEL IS LOCATED AS PROVIDED UNDER THIS
SECTION. PURSUANT TO SECTION 210 OF THE ACT OF MARCH 4, 1971
(P.L.6, NO.2), KNOWN AS THE TAX REFORM CODE OF 1971, IF A
BOOKING AGENT ACTING FOR AN OPERATOR COLLECTS PAYMENT FOR RENT,
THE BOOKING AGENT MUST COLLECT AND REMIT THE TAX AUTHORIZED BY
THIS SECTION.
(A.1) NOTICE OF ORDINANCE.--A COUNTY WHICH IMPOSES THE TAX
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AUTHORIZED UNDER THIS SECTION MUST POST THE COUNTY'S HOTEL ROOM
RENTAL TAX ORDINANCE AND THE ACCOMPANYING REGULATIONS OR HOTEL
ROOM RENTAL TAX FORMS, IF ANY, ON THE COUNTY'S PUBLICLY
ACCESSIBLE INTERNET WEBSITE.
* * *
(B.1) RECORDS.--
(1) THE COUNTY MAY, BY ORDINANCE, IMPOSE REQUIREMENTS
FOR THE KEEPING OF RECORDS, THE FILING OF TAX RETURNS AND THE
TIME AND MANNER OF COLLECTION AND PAYMENT OF THE TAX
AUTHORIZED BY THIS SECTION.
(2) THE COUNTY MUST, IN ITS HOTEL ROOM RENTAL TAX
ORDINANCE, REQUIRE A BOOKING AGENT THAT COLLECTS PAYMENT FOR
RENT ON BEHALF OF AN OPERATOR TO DISCLOSE THE ADDRESS OF EACH
HOTEL WITHIN THE COUNTY FOR WHICH RENTS WERE COLLECTED BY THE
BOOKING AGENT.
(3) THE PENALTY UNDER SUBSECTION (J) SHALL BE IMPOSED
UPON