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.

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 AN OPERATOR, OR A BOOKING AGENT ACTING FOR THE OPERATOR,
FOR FAILURE TO COMPLY WITH RECORDKEEPING, FILING, DISCLOSURE,
COLLECTION AND PAYMENT REQUIREMENTS.
(B.2) UNAUTHORIZED DISCLOSURE.--INFORMATION GAINED BY THE
COUNTY AS A RESULT OF A RETURN, EXAMINATION, INVESTIGATION,
HEARING OR VERIFICATION REQUIRED OR AUTHORIZED BY THIS SECTION
OR COUNTY ORDINANCE SHALL BE CONFIDENTIAL, EXCEPT FOR OFFICIAL
TAX PURPOSES AND EXCEPT IN ACCORDANCE WITH PROPER JUDICIAL
ORDER, OR AS OTHERWISE PROVIDED BY LAW, AND A PERSON UNLAWFULLY
DIVULGING THE INFORMATION SHALL BE GUILTY OF A MISDEMEANOR AND,
UPON CONVICTION, SHALL BE SENTENCED TO PAY A FINE NOT IN EXCESS
OF $1,000 AND COSTS OF PROSECUTION OR TO UNDERGO IMPRISONMENT
FOR NOT MORE THAN ONE YEAR, OR BOTH.
* * *
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(J.1) OPERATOR LIABILITY.--AN OPERATOR SHALL NOT BE LIABLE
FOR TAX OWED REGARDING AN ACCOMMODATION FEE.
(J.2) DISCLOSURE TO OCCUPANT.--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 IN CONTRAST
TO AN ACCOMMODATION FEE.
(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." THE AMOUNT BY WHICH RENT EXCEEDS THE
DISCOUNT ROOM CHARGE, IF ANY.
"BED AND BREAKFAST" OR "HOMESTEAD." A PUBLIC ACCOMMODATION
CONSISTING OF A PRIVATE RESIDENCE, WHICH CONTAINS 10 OR FEWER
BEDROOMS, USED FOR PROVIDING OVERNIGHT ACCOMMODATIONS TO THE
PUBLIC AND IN WHICH BREAKFAST IS THE ONLY MEAL SERVED AND IS
INCLUDED IN THE CHARGE FOR THE ROOM.
"BOOKING AGENT." A PERSON OR ENTITY WHICH 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.
"CABIN." A PERMANENT STRUCTURE WITH BEDS AND RUNNING WATER
THAT IS LOCATED ON A CAMPGROUND ON STATE LAND OR PRIVATE
PROPERTY AND IS AVAILABLE TO PROVIDE OVERNIGHT LODGING FOR
CONSIDERATION TO PERSONS SEEKING TEMPORARY ACCOMMODATIONS. THE
TERM DOES NOT INCLUDE A YURT OR WALLED TENT.
"CONFLICT OF INTEREST." USE BY A BOARD MEMBER, DIRECTOR,
OFFICER OR EMPLOYEE OF A RECOGNIZED TOURIST PROMOTION AGENCY OF
THE AUTHORITY OF HIS OR HER OFFICE OR EMPLOYMENT OR ANY
CONFIDENTIAL INFORMATION RECEIVED THROUGH HIS OR HER CAPACITY IN
RELATION TO A RECOGNIZED TOURIST PROMOTION AGENCY FOR THE
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PRIVATE PECUNIARY BENEFIT OF HIMSELF OR HERSELF, A MEMBER OF HIS
OR HER IMMEDIATE FAMILY OR A BUSINESS WITH WHICH HE OR SHE OR A
MEMBER OF HIS OR HER IMMEDIATE FAMILY IS ASSOCIATED. THE TERM
DOES NOT INCLUDE AN ACTION HAVING A DE MINIMIS ECONOMIC IMPACT
OR WHICH AFFECTS TO THE SAME DEGREE A CLASS CONSISTING OF THE
GENERAL PUBLIC OR A SUBCLASS CONSISTING OF AN INDUSTRY,
OCCUPATION OR OTHER GROUP WHICH INCLUDES A BOARD MEMBER,
DIRECTOR, OFFICER OR EMPLOYEE, A MEMBER OF HIS OR HER IMMEDIATE
FAMILY OR BUSINESS WITH WHICH HE OR SHE OR A MEMBER OF HIS OR
HER IMMEDIATE FAMILY IS ASSOCIATED.
["CONSIDERATION." RECEIPTS, FEES, CHARGES, RENTALS, LEASES,
CASH, CREDITS, PROPERTY OF ANY KIND OR NATURE OR OTHER PAYMENT
RECEIVED BY OPERATORS IN EXCHANGE FOR OR IN CONSIDERATION OF THE
USE OR OCCUPANCY BY A TRANSIENT OF A ROOM OR ROOMS IN A HOTEL
FOR A TEMPORARY PERIOD.]
"COUNTY." ANY COUNTY OF THE THIRD THROUGH EIGHTH CLASS THAT
WAS AUTHORIZED TO LEVY A HOTEL OCCUPANCY OR ROOM RENTAL TAX
UNDER FORMER SECTIONS 1770.2 OR 1770.6 OF THE COUNTY CODE.
"DISCOUNT ROOM CHARGE." THE AMOUNT CHARGED BY AN OPERATOR TO
A BOOKING AGENT IN CONNECTION WITH THE SALE OF AN ACCOMMODATION
BY THE BOOKING AGENT.
"HOTEL." A HOTEL, MOTEL, INN, GUEST HOUSE, ROOMING HOUSE,
BED AND BREAKFAST, HOMESTEAD OR OTHER STRUCTURE WHICH HOLDS
ITSELF OUT BY ANY MEANS, INCLUDING ADVERTISING, LICENSE,
REGISTRATION WITH AN INNKEEPERS' GROUP, CONVENTION LISTING
ASSOCIATION, TRAVEL PUBLICATION OR SIMILAR ASSOCIATION OR WITH A
GOVERNMENT AGENCY, AS BEING AVAILABLE TO PROVIDE OVERNIGHT
LODGING FOR CONSIDERATION TO PERSONS SEEKING TEMPORARY
ACCOMMODATION; ANY PLACE WHICH ADVERTISES TO THE PUBLIC AT LARGE
OR ANY SEGMENT THEREOF THAT IT WILL PROVIDE BEDS, SANITARY
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FACILITIES OR OTHER SPACE FOR A TEMPORARY PERIOD TO MEMBERS OF
THE PUBLIC AT LARGE; ANY PLACE RECOGNIZED AS A HOSTELRY OR ANY
CABIN. THE TERM DOES NOT INCLUDE ANY OF THE FOLLOWING:
(1) A CHARITABLE INSTITUTION.
(2) A PORTION OF A FACILITY THAT IS DEVOTED TO PERSONS
WHO HAVE AN ESTABLISHED PERMANENT RESIDENCE.
(3) A COLLEGE OR UNIVERSITY STUDENT RESIDENCE HALL
CURRENTLY OCCUPIED BY STUDENTS ENROLLED IN A DEGREE PROGRAM.
(4) AN EDUCATIONAL OR RELIGIOUS INSTITUTION CAMP FOR
CHILDREN, INCLUDING A CAMP REGISTERED UNDER THE ACT OF
NOVEMBER 10, 1959 (P.L.1400, NO.497), ENTITLED "AN ACT
PROVIDING FOR THE ANNUAL REGISTRATION OF ORGANIZED CAMPS FOR
CHILDREN, YOUTH AND ADULTS; DEFINING THE DUTIES OF THE
DEPARTMENT OF HEALTH OF THE COMMONWEALTH OF PENNSYLVANIA; AND
PRESCRIBING PENALTIES."
(5) A HOSPITAL.
(6) A NURSING HOME.
(7) PART OF A CAMPGROUND THAT IS NOT A CABIN.
"IMMEDIATE FAMILY." A SPOUSE, PARENT, BROTHER, SISTER OR
CHILD.
"MARKETING." AN ACTION BY A RECOGNIZED TOURISM PROMOTION
AGENCY THAT INCLUDES, BUT IS NOT LIMITED TO, PROMOTING AND
ENCOURAGING VISITORS TO VISIT A SPECIFIC COUNTY, COUNTIES OR
GEOGRAPHIC REGION.
"OCCUPANCY." THE USE OR POSSESSION OR THE RIGHT TO THE USE
OR POSSESSION BY ANY PERSON OTHER THAN A PERMANENT RESIDENT OF
ANY ROOM IN A HOTEL FOR ANY PURPOSE OR THE RIGHT TO THE USE OR
POSSESSION OF THE FURNISHINGS OR TO THE SERVICES AND
ACCOMMODATIONS ACCOMPANYING THE USE AND POSSESSION OF THE ROOM.
"OCCUPANT." A PERSON, OTHER THAN A PERMANENT RESIDENT, WHO,
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FOR A CONSIDERATION, USES, POSSESSES OR HAS A RIGHT TO USE OR
POSSESS ANY ROOM OR ROOMS IN A HOTEL UNDER ANY LEASE,
CONCESSION, PERMIT, RIGHT OF ACCESS, LICENSE OR AGREEMENT.
"OPERATOR." [ANY INDIVIDUAL, PARTNERSHIP, NONPROFIT OR
PROFIT-MAKING ASSOCIATION OR CORPORATION OR OTHER PERSON OR
GROUP OF PERSONS WHO MAINTAIN, OPERATE, MANAGE, OWN, HAVE
CUSTODY OF OR OTHERWISE POSSESS THE RIGHT TO RENT OR LEASE
OVERNIGHT ACCOMMODATIONS IN A BUILDING TO THE PUBLIC FOR
CONSIDERATION.] A PERSON OPERATING A HOTEL OR ACTING AS A
BOOKING AGENT.
["PATRON." ANY PERSON WHO PAYS THE CONSIDERATION FOR THE
OCCUPANCY OF A ROOM OR ROOMS IN A HOTEL.
"PERMANENT RESIDENT." A PERSON WHO HAS OCCUPIED OR HAS THE
RIGHT TO OCCUPANCY OF A ROOM OR ROOMS IN A HOTEL AS A PATRON OR
OTHERWISE FOR A PERIOD EXCEEDING 30 CONSECUTIVE DAYS.]
"PERMANENT RESIDENT." A PERSON WHO HAS OCCUPIED OR HAS THE
RIGHT OF OCCUPANCY OF ANY ROOM OR ROOMS IN A HOTEL FOR AT LEAST
30 CONSECUTIVE DAYS.
"RECOGNIZED TOURIST PROMOTION AGENCY." THE NONPROFIT
CORPORATION, ORGANIZATION, ASSOCIATION OR AGENCY WHICH IS
ENGAGED IN PLANNING AND PROMOTING PROGRAMS DESIGNED TO STIMULATE
AND INCREASE THE VOLUME OF TOURIST, VISITOR AND VACATION
BUSINESS WITHIN A COUNTY AND CERTIFIED BY THE COUNTY AS OF APRIL
20, 2016, OR UNDER SECTION 17508 (RELATING TO CERTIFICATION OF
RECOGNIZED TOURIST PROMOTION AGENCIES).
"RENT." THE CONSIDERATION RECEIVED FOR OCCUPANCY VALUED IN
MONEY, WHETHER RECEIVED IN MONEY OR OTHERWISE, INCLUDING ALL
RECEIPTS, CASH, CREDITS AND PROPERTY OR SERVICES OF ANY KIND OR
NATURE, ACCOMMODATION FEES AND ANY AMOUNT FOR WHICH THE OCCUPANT
IS LIABLE FOR THE OCCUPANCY WITHOUT ANY DEDUCTION THEREFROM
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WHATSOEVER, INCLUDING ANY AMOUNT CHARGED BY A BOOKING AGENT. THE
TERM SHALL NOT INCLUDE A GRATUITY.
"ROOM." A SPACE IN A BUILDING SET ASIDE FOR USE AND
OCCUPANCY BY PATRONS OR OTHERWISE, FOR CONSIDERATION, HAVING AT
LEAST ONE BED OR OTHER SLEEPING ACCOMMODATIONS PROVIDED.
["TRANSACTION." THE ACTIVITY INVOLVING THE OBTAINING BY A
TRANSIENT OR PATRON OF THE USE OR OCCUPANCY OF A HOTEL ROOM FROM
WHICH CONSIDERATION EMANATES TO THE OPERATOR UNDER AN EXPRESS OR
IMPLIED CONTRACT.
"TRANSIENT." AN INDIVIDUAL WHO OBTAINS ACCOMMODATION IN A
HOTEL BY MEANS OF REGISTERING AT THE FACILITY FOR THE TEMPORARY
OCCUPANCY OF A ROOM FOR THE PERSONAL USE OF THE INDIVIDUAL BY
PAYING A FEE TO THE OPERATOR.]
Section 2. This act shall take effect in 60 days.
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