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.

PRIOR PRINTER'S NO. 2671 PRINTER'S NO. 3730
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2082
Session of
2025
INTRODUCED BY DALEY, POWELL, WAXMAN, HILL-EVANS, SANCHEZ,
MALAGARI, D. WILLIAMS, INGLIS, CERRATO, CEPEDA-FREYTIZ AND
KINKEAD, DECEMBER 5, 2025
AS REPORTED FROM COMMITTEE ON TOURISM, RECREATION AND ECONOMIC
DEVELOPMENT, HOUSE OF REPRESENTATIVES, AS AMENDED,
JUNE 30, 2026
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in hotel occupancy tax, further providing for
imposition of tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 210 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended to read:
Section 210. Imposition of Tax.--(a) There is hereby
imposed an excise tax of six per cent of the rent upon every
occupancy of a room or rooms in a hotel in this Commonwealth,
which tax shall be collected by the operator from the occupant
and paid over to the Commonwealth as herein provided.
(a.1) If a booking agent, acting for an operator, collects
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payment for rent, the booking agent [must] shall collect and
remit the following:
(1) [The] the tax imposed under [this section.] subsection
(a);
(2) [Any] all additional or optional hotel [tax] taxes
imposed under any of the following:
(i) The act of June 5, 1991 (P.L.9, No.6), known as the
"Pennsylvania Intergovernmental Cooperation Authority Act for
Cities of the First Class";
(ii) The act of December 21, 1998 (P.L.1307, No.174), known
as the "Community and Economic Improvement Act";
(iii) 64 Pa.C.S. Ch. 60 (relating to Pennsylvania Convention
Center Authority);
(iv) [Articles XVII and XXIII of the act of August 9, 1955
(P.L.323, No.130), known as "The County Code"; or] 16 Pa.C.S.
Chs. 173 (relating to third class county convention center
authorities) and 175 (relating to hotel tax); or
(v) The act of July 28, 1953 (P.L.723, No.230), known as the
"Second Class County Code."
(b) Notwithstanding any provision of law to the contrary,
the following shall apply:
(1) The tax collected and remitted [tax imposed under] in
compliance with subsection [(a)(1)] (a.1)(1) shall be deposited
into the Tourism Promotion Fund established under section 212.
(2) The tax collected and remitted [tax imposed under] in
compliance with subsection [(a)(2)] (a.1)(2) shall be deposited
in accordance with a county ordinance.
(3) In addition to powers under this act or any other act, a
county may require, by ordinance, an operator, hotel or booking
agent to remit any of the following information related to each
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hotel rental transaction on an information return on a monthly
QUARTERLY basis:
(i) the name of the operator or hotel on behalf of which
rents were collected;
(ii) the accommodation fee;
(iii) the discount room rate; and
(iv) the amount of taxes collected on behalf of each hotel
or operator.
(I) THE ADDRESS OF EACH HOTEL OR OPERATOR ON BEHALF OF WHICH
RENTS WERE COLLECTED.
(II) 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.
(4) Any records received by a county under paragraphs (2)
and (3) shall be for the purpose of administering and auditing
the collection of the county's taxes 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."
(5) 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.
(6) INFORMATION REPORTED UNDER THIS SECTION SHALL BE
CONSIDERED CONFIDENTIAL TAXPAYER INFORMATION AND SUBJECT TO 53
PA.C.S. § 8437 (RELATING TO CONFIDENTIALITY OF TAX INFORMATION).
(c) An operator shall not be liable for tax owed regarding
an accommodation fee.
(d) A booking agent shall not be required to separately
disclose to an occupant the amount of the tax imposed that
relates to a discount room charge versus an accommodation fee.
Section 2. This act shall take effect in 60 days.
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