Pennsylvania HB 2083: 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 and for hotel room rental tax in second class and second class A counties and providing for uniform hotel tax report and forms.

Bill Text

PRIOR PRINTER'S NO. 2672 PRINTER'S NO. 3731
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2083
Session of
2025
INTRODUCED BY DALEY, POWELL, WAXMAN, HILL-EVANS, SANCHEZ,
MALAGARI, D. WILLIAMS, INGLIS, CERRATO AND CEPEDA-FREYTIZ,
DECEMBER 5, 2025
AS REPORTED FROM COMMITTEE ON TOURISM, RECREATION AND ECONOMIC
DEVELOPMENT, HOUSE OF REPRESENTATIVES, AS AMENDED,
JUNE 30, 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 and FOR
HOTEL ROOM RENTAL TAX IN SECOND CLASS AND SECOND CLASS A
COUNTIES AND providing for uniform hotel tax report and
forms.
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 a definition and the
section is amended by adding subsections to read:
SECTION 1. SECTIONS 17507(K) AND 17509(H) OF TITLE 16 OF THE
PENNSYLVANIA CONSOLIDATED STATUTES ARE AMENDED BY ADDING
DEFINITIONS AND THE SECTIONS ARE AMENDED BY ADDING SUBSECTIONS
TO READ:
§ 17507. Hotel room rental tax in third through eighth class
counties.
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(c.1) Information accompanying return.--A county may
require, by ordinance, an operator, hotel or booking agent to
remit any of the following information related to each hotel
rental transaction on an information return on a monthly basis:
(1) The name of the operator or hotel on behalf of which
rents were collected.
(2) The accommodation fee.
(3) The discount room rate.
(4) The amount of taxes collected on behalf of each
hotel or operator. QUARTERLY BASIS:
(1) THE ADDRESS OF EACH HOTEL OR OPERATOR ON BEHALF OF
WHICH RENTS WERE COLLECTED.
(2) THE AMOUNT OF RENT, INCLUDING ANY ACCOMMODATION FEE,
DISCOUNT ROOM CHARGE OR OTHER TAXABLE RECEIPT AND THE AMOUNT
OF TAXES REMITTED FOR EACH HOTEL OR OPERATOR.
(c.2) Records.--Any records received by the county under
subsection (c.1) shall be for the purpose of administering and
auditing the collection of taxes under this section only, and
shall be exempt from public access under the act of February 14,
2008 (P.L.6, No.3), known as the Right-to-Know Law.
(c.3) Penalty.--In addition to any penalty under subsection
(j), a county may impose a penalty not to exceed $250 per
violation, per day, for failing to comply with this section.
Penalties collected under this subsection shall be deposited
into the special fund under subsection (c) to be used for the
purposes provided for in this section.
(C.4) POSTING.--A COUNTY THAT ENACTS AN ORDINANCE SHALL POST
THE ORDINANCE AND THE ACCOMPANYING REGULATIONS OR FORMS, IF ANY,
ON THE PUBLICLY ACCESSIBLE INTERNET WEBSITE OF THE COUNTY.
(C.5) CONFIDENTIALITY.--INFORMATION REPORTED UNDER THIS
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SECTION SHALL BE CONSIDERED CONFIDENTIAL TAXPAYER INFORMATION
AND SUBJECT TO 53 PA.C.S. § 8437 (RELATING TO CONFIDENTIALITY OF
TAX 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:
* * *
"Booking agent." A person or entity that facilitates or
collects payment for hotel accommodations on behalf of or for an
operator. The term shall not include a person who merely
publishes advertisements for accommodations.
* * *
§ 17509. HOTEL ROOM RENTAL TAX IN SECOND CLASS AND SECOND CLASS
A COUNTIES.
* * *
(C.1) INFORMATION ACCOMPANYING RETURN.--A COUNTY MAY
REQUIRE, BY ORDINANCE, AN OPERATOR, HOTEL OR BOOKING AGENT TO
REMIT ANY OF THE FOLLOWING INFORMATION RELATED TO EACH HOTEL
RENTAL TRANSACTION ON AN INFORMATION RETURN ON A QUARTERLY
BASIS:
(1) THE ADDRESS OF EACH HOTEL OR OPERATOR ON BEHALF OF
WHICH RENTS WERE COLLECTED.
(2) THE AMOUNT OF RENT, INCLUDING ANY ACCOMMODATION FEE,
DISCOUNT ROOM CHARGE OR OTHER TAXABLE RECEIPT AND THE AMOUNT
OF TAXES REMITTED FOR EACH HOTEL OR OPERATOR.
(C.2) RECORDS.--ANY RECORDS RECEIVED BY THE COUNTY UNDER
SUBSECTION (C.1) SHALL BE FOR THE PURPOSE OF ADMINISTERING AND
AUDITING THE COLLECTION OF TAXES UNDER THIS SECTION ONLY AND
SHALL BE EXEMPT FROM PUBLIC ACCESS UNDER THE ACT OF FEBRUARY 14,
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2008 (P.L.6, NO.3), KNOWN AS THE RIGHT-TO-KNOW LAW.
(C.3) PENALTY.--IN ADDITION TO ANY OTHER PENALTY UNDER THIS
SECTION, A COUNTY MAY IMPOSE A PENALTY NOT TO EXCEED $250 PER
VIOLATION, PER DAY, FOR FAILING TO COMPLY WITH THIS SECTION.
PENALTIES COLLECTED UNDER THIS SUBSECTION SHALL BE DEPOSITED
INTO THE SPECIAL FUND UNDER SUBSECTION (B) OR (C), AS
APPLICABLE, TO BE USED FOR THE PURPOSES PROVIDED FOR IN THIS
SECTION.
(C.4) POSTING.--A COUNTY THAT ENACTS AN ORDINANCE SHALL POST
THE ORDINANCE AND THE ACCOMPANYING REGULATIONS OR FO