An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in hotel occupancy tax, further providing for imposition of tax.
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Overview
This bill amends Pennsylvania’s hotel occupancy tax law to increase the tax rate to six percent on hotel room rentals. It clarifies that booking agents who collect payments for hotels must also remit certain taxes and fees. The bill also establishes requirements for operators to provide information to counties regarding hotel rental transactions and clarifies that operators are not liable for taxes on accommodation fees.
Key provisions
- Increases the hotel occupancy tax rate to six percent.
- Requires booking agents to remit additional taxes and fees collected on behalf of hotels.
- Mandates operators to provide counties with detailed information on hotel rental transactions monthly.
- Clarifies that operators are not liable for taxes on accommodation fees.
- Specifies which additional taxes and fees booking agents must remit.
- Establishes a process for counties to audit hotel tax collections.
- Protects county records related to hotel tax collection from public access under the Right-to-Know Law.
Who is affected
- Hotels
- Hotel operators
- Booking agents
- Hotel occupants
- Counties
Notable changes
- Expands the types of taxes and fees booking agents must remit.
- Introduces monthly reporting requirements for hotel operators.
Bill text
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Document of record
- Version
- Pn 2671 Html
- Published
- Not published in the source record
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Sponsors
Official sponsors from legislative records.
9 on record
Primary sponsor
Cosponsors
Benjamin Sanchez
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