Pennsylvania SB 1392: An Act amending Title 16 (Counties) of the Pennsylvania Consolidated Statutes, in hotel tax, further providing for hotel room rental tax in second class and second class A counties; providing for downtown Pittsburgh revitalization initiative; and establishing the Downtown Development Authority and the Downtown Revitalization Fund.

Bill Text

PRINTER'S NO. 1851
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 1392
Session of
2026
INTRODUCED BY FONTANA, JUNE 26, 2026
REFERRED TO COMMUNITY, ECONOMIC AND RECREATIONAL DEVELOPMENT,
JUNE 26, 2026
AN ACT
Amending Title 16 (Counties) of the Pennsylvania Consolidated
Statutes, in hotel tax, further providing for hotel room
rental tax in second class and second class A counties;
providing for downtown Pittsburgh revitalization initiative;
and establishing the Downtown Development Authority and the
Downtown Revitalization Fund.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 17509(a)(1) of Title 16 of the
Pennsylvania Consolidated Statutes, added May 9, 2024 (P.L.50,
No.14), is amended to read:
§ 17509. Hotel room rental tax in second class and second class
A counties.
(a) Imposition of excise tax.--The following shall apply:
(1) [The] Except as provided under section 17741(a)
(relating to increase in rate of hotel tax), the county
commissioners in each county of the second class are
authorized to impose an excise tax at 5% on the consideration
received by each operator of a hotel within the county from
each transaction of renting a room or rooms to accommodate
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transients.
* * *
Section 2. Title 16 is amended by adding a chapter to read:
CHAPTER 177
DOWNTOWN PITTSBURGH REVITALIZATION INITIATIVE
Subchapter
A. Preliminary Provisions
B. Downtown Development Authority
C. Bonds and Funds of Authority
D. Increase in Hotel Tax
E. Downtown Revitalization Fund
SUBCHAPTER A
PRELIMINARY PROVISIONS
Sec.
17711. Scope of chapter.
17712. Findings and declaration of policy.
17713. Definitions.
§ 17711. Scope of chapter.
This chapter relates to the downtown Pittsburgh
revitalization initiative.
§ 17712. Findings and declaration of policy.
(a) Findings.--The General Assembly finds the following:
(1) The health, safety and general welfare of the
residents, visitors and employees of downtown Pittsburgh are
directly dependent upon the continual encouragement,
development, growth and expansion of business, industry,
commerce and tourism within that area.
(2) Blight in downtown Pittsburgh can be avoided by the
promotion, attraction, stimulation, development and expansion
of business, industry, commerce and tourism in that area.
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(3) Supplemental sources of revenue are needed by
municipalities within Allegheny County to invest in
facilities that will promote economic development and tourism
and improve the quality of life of their residents.
(4) Supplemental sources of public and private revenue
are required to improve and develop the area's existing
economy and to develop new civic, convention, cultural,
hospitality, tourism and recreational facilities.
(5) Local government in downtown Pittsburgh lacks
adequate resources to maintain, improve and modernize the
area's civic, convention, cultural, hospitality, tourism and
recreational facilities, the continued availability of which
is vital to the economic growth and development of downtown
Pittsburgh, to the ability of the area to compete globally
for visitors and to enhance the health, welfare, education
and quality of life of the residents, visitors and employees
of the area.
(6) Collaborative efforts are needed among leaders
within the City of Pittsburgh, Allegheny County, civic
organizations and corporate organizations to identify and
prioritize projects to improve and develop the area's
existing economy and to develop new civic, convention,
cultural, hospitality, tourism and recreational facilities.
(b) Declaration.--It is declared to be the public policy of
the Commonwealth to promote the health, welfare and quality of
life of the residents, visitors and employees of downtown
Pittsburgh and to enhance economic development and employment in
that region by supporting the construction of downtown
destination projects and other central city growth projects for
the public purpose of promoting, attracting, stimulating,
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developing and expanding business, industry, commerce and
tourism. That purpose is declared to be a public purpose
supporting the enactment of all of the provisions of this
chapter and for which public money may be spent, taxes may be
imposed and private property may be acquired by the exercise of
the power of eminent domain.
§ 17713. Definitions.
The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Auditorium authority." The authority created to operate the
convention center under the act of July 29, 1953 (P.L.1034,
No.270), known as the Public Auditorium Authorities Law.
"Authority." The Downtown Development Authority established
under section