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.

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 17721 (relating to authority established).
"Board." The governing body of the authority established
under section 17722 (relating to board of authority).
"Central city." A city of the second class located in a
county of the second class.
"Central county." A county of the second class.
"Conference." The Allegheny County Conference on Community
Development, or any successor entity.
"Convention center." The real property described as the
tract of land, with the structures, facilities, buildings,
fixtures and improvements erected on the tract, situate in the
central city of the central county, and known as the David L.
Lawrence Convention Center, together with the structures,
facilities, buildings, fixtures and improvements located on the
property.
"Downtown destination project." A public infrastructure or
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economic development project of a significant nature related to
civic, convention, cultural, hospitality, tourism and
recreational facilities located within the primary investment
area.
"Fund." The Downtown Revitalization Fund established under
section 17751 (relating to establishment of Downtown
Revitalization Fund).
"Primary investment area." The area encompassing census
tract 201, also known as the central business district within
the central city, which shall include the entirety of the
convention center and realty appurtenant thereto, and the
portion of census tract 203, also known as the strip district
within the central city, between Penn Avenue and the Allegheny
River from 11th Street to 15th Street, and the portion of census
tract 305, also known as the lower hill district within the
central city, comprised of the intersection of Bigelow Boulevard
and Chatham Square continuing in a northeasterly direction along
Bigelow Boulevard to Washington Place where it becomes Bedford
Avenue; and continuing on a northeasterly direction along
Bedford Avenue until it reaches Crawford Street; proceeding
southeasterly along Crawford Street until it reaches Centre
Avenue; proceeding southwesterly along Centre Avenue until it
reaches Chatham Square; and continuing northwesterly along
Chatham Square until it reaches the point of origin at Bigelow
Boulevard, and shall include any successor identification
mechanisms for the census tracts and street names described
herein.
SUBCHAPTER B
DOWNTOWN DEVELOPMENT AUTHORITY
Sec.
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17721. Authority established.
17722. Board of authority.
17723. Purposes and powers.
17724. Fiscal matters.
17725. Operating budget.
17726. Restrictions upon activities of board members and
employees.
17727. Exemption from taxation.
§ 17721. Authority established.
(a) Establishment.--A body corporate and politic to be known
as the Downtown Development Authority is established as a
special purpose areawide unit of local government under section
7 of Article IX of the Constitution of Pennsylvania exercising
powers as a unit of local government under this chapter and
having territorial limits that encompass the geographic areas of
the primary investment area. The exercise by the authority of
the powers conferred by this chapter is the performance of an
essential public function.
(b) Time.--The authority shall be established as soon as
practicable after the effective date of this subsection. Once
established, the authority shall continue in existence
perpetually.
(c) Sovereign immunity.--
(1) The authority and its board members, officers and
employees shall have sovereign immunity as provided in 1
Pa.C.S. § 2310 (relating to sovereign immunity reaffirmed;
specific waiver).
(2) The authority and its board members, officers and
employees shall remain immune from suit except as provided by
and subject to 42 Pa.C.S. Ch. 85 Subchs. A (relating to
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general provisions) and B (relating to actions against
Commonwealth parties).
(3) Notwithstanding 42 Pa.C.S. § 8525 (relating to legal
assistance), the authority, through the authority's legal
counsel, shall defend actions brought against the authority
or its board members, officers and employees when acting
within the scope of their official duties.
(d) Liability.--Members of the board may not be held
personally liable for the bonds or other obligations of the
authority. Any rights of creditors shall be solely against the
authority.
§ 17722. Board of authority.
(a) Power of board.--The powers of the authority shall be
exercised by a board having full authority to manage the
properties and business of the authority and to prescribe, amend
and repeal bylaws, rules and regulations governing the manner in
which the business of the authority may be conducted and the
powers given to the authority may be exercised. All bylaws,
rules and regulations and amendments of the bylaws, rules and
regulations shall be filed with the secretary of the authority.
(b) Membership.--The board shall consist of the following
members:
(1) One member appointed by the county executive of the
central county.
(2) One member appointed by the mayor of the central
city.
(3) One member appointed by the governing body of the
auditorium authority to represent that authority.
(4) One member appointed by the county executive of the
central county from a list of names presented by the
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conference. The appointee must be a member of the conference.
(5) One member appointed by the mayor of the central
city from a list of names presented by the conference. The
appointee must be a member of the conference.
(c) Member terms.--
(1) The term of office of a member of the board
appointed:
(i) under subsection (b)(1), (2) and (3) shall be
five years; and
(ii) under subsection (b)(4) and (5) shall be four
years.
(2) The term of office of a member shall begin on the
date of appointment. A member may hold office until a
successor has been appointed and qualified or until death or
resignation.
(3) An individual may not serve more than two
consecutive full terms on the board.
(4) An individual appointed to the board when a vacancy
occurs during the term of office of a member of the board
shall serve for the remainder of the term. Vacancies shall be
filled within 90 days.
(d) Officers.--The initial members of the board shall select
one of the board's initial members as the interim chairperson of
the authority and shall, within 10 days of the establishment of
the authority, set a date, time and place for the initial
organizational meeting of the board. The members shall elect a
chairperson, vice chairperson, secretary, treasurer and another
officer as deemed necessary by majority vote of the board. A
member may not hold more than one office of the board at any
time. Members may serve successive terms as officers of the
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board.
(e) Meetings.--
(1) The board shall meet as frequently as the board
deems appropriate, but at least once per month during the
first year that the authority is in existence and thereafter
at least once during each quarter of the authority's fiscal
year.
(2) In addition to the required meetings under paragraph
(1), a meeting of the board shall be called by the
chairperson if a request for a meeting is submitted to the
chairperson by at least two members of the board. A majority
of the members of the board in office shall constitute a
quorum for the purpose of conducting the business of the
board and for all other purposes. The acts of a majority of
the members of the board taken at a meeting of the board at
which a quorum is present shall be the acts of the board.
§ 17723. Purposes and powers.
(a) Purposes.--The purpose of the authority includes, but is
not limited to, the following:
(1) Supporting and financing the construction of
downtown destination projects.
(2) Ensuring the efficient and effective development of
downtown destination projects.
(3) Supporting and financing the construction of other
economic development projects.
(b) Powers.--Subject to the limitations under subsection
(d), the authority is granted all powers necessary or convenient
to carry out the authority's purposes, including to:
(1) Have continuing succession.
(2) Sue and be sued, implead and be impleaded, complain
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and defend in all courts.
(3) Adopt, use and alter at will a corporate seal.
(4) Acquire by gift or otherwise, purchase, hold,
receive, lease, sublease and use any license, franchise or
property, real, personal or mixed, tangible or intangible, or
any interest therein, including a downtown destination
project or parts of the downtown destination project.
(5) Sell, transfer or dispose of any property or
interest therein for adequate and fair consideration.
(6) Acquire, hold, develop, construct, maintain, manage,
operate, repair, own, lease or sublease a downtown
destination project or parts of the downtown destination
project funded from the fund.
(7) Make, enter into and award contracts with any person
for the development, financing, construction, maintenance,
operation and repair of downtown destination projects or
parts of the downtown destination projects funded from the
fund.
(8) Conduct financial and performance reviews and audits
of downtown destination projects funded from the fund.
(9) Conduct long-term planning necessary for the
efficient and effective operation and development of downtown
destination projects funded from the fund.
(10) Make bylaws for the regulation of the authority's
affairs and promulgate rules, regulations and policies in
connection with the performance of the authority's functions
and duties.
(11) (i) Borrow money for the purpose of paying the
costs of any project and to evidence such borrowing in
any customary and appropriate fashion.
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(ii) Make and issue taxable or tax-exempt negotiable
bonds of the authority and secure the payment of the
bonds or any part of the bonds by pledge or deed of trust
of all or any of its revenues, rentals, receipts and
contract rights.
(iii) Make agreements with the purchasers or holders
of the bonds or with other obligees of the authority in
connection with any bonds, whether issued or to be
issued, as the authority shall deem advisable, which
agreements shall constitute contracts with the holders or
purchasers.
(iv) Obtain credit enhancement or liquidity
facilities in connection with any bonds as the authority
shall determine to be advantageous.
(v) Provide, in general, for the security for the
bonds and for the rights of the holders of the bonds.
(12) Make, enter into and award contracts and execute
all instruments necessary or convenient for the carrying out
of its business.
(13) Borrow money and accept grants and enter into
contracts, leases, subleases, licenses or other transactions
with any Federal agency, State public body, political
subdivision, association, partnership, corporation or private
person.
(14) Mortgage, pledge, hypothecate or otherwise encumber
any of the authority's property, real, personal or mixed,
tangible or intangible, and its revenues or receipts,
including any tax revenues or interest the authority may have
in any lease or sublease of downtown destination projects or
parts of downtown destination projects.
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(15) Procure insurance containing coverage, including,
without limitation, insurance covering the timely payment in
full of principal and interest on bonds of the authority, in
the amounts and from the insurers the authority may determine
to be necessary or desirable for its purposes.
(16) Invest authority money.
(17) Cooperate with any Federal agency, State public
body or political subdivision.
(18) Invest money not required for immediate
disbursement in reserve or sinking funds.
(19) Appoint all officers, agents and employees required
for the performance of the authority's duties and fix and
determine their qualifications, duties and compensation and
to retain or employ other agents or consultants.
(20) Enter into contracts of group insurance for the
benefit of the authority's employees and to set up a
retirement or pension fund for employees.
(21) Appoint and fix the compensation of chief counsel
and assistant counsel, who may not be required to be
employees of the authority, to provide it with legal
assistance. Notwithstanding 42 Pa.C.S. § 8525 (relating to
legal assistance), the authority through its counsel shall
defend actions brought against the authority and its officers
and employees when acting within the scope of their official
duties.
(22) Do all acts and things necessary or convenient for
the promotion of the authority's purposes and the general
welfare of the authority and to carry out the powers granted
to the authority under this chapter or any other law.
(c) Eminent domain.--The authority, upon making a finding
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that it is necessary or convenient to acquire any real or
personal property in the central city for immediate or future
use for purposes related to the construction of downtown
destination projects or related developments, may acquire
property by the exercise of the power of eminent domain under 26
Pa.C.S. (relating to eminent domain), and for those purposes
shall have the power of eminent domain. The authority may use
the authority's eminent domain power to acquire property already
devoted to a public use, except that the power may not be used
to acquire property owned or used by the Commonwealth.
(d) Operations.--Notwithstanding any purpose of the
authority or a general or specific power granted by this chapter
or any other law, whether express or implied, the following
limitations and conditions shall apply to the operations of the
authority:
(1) The authority shall have no power to pledge the
credit or taxing powers of the Commonwealth or any other
government agency, except the credit of the authority, nor
shall any of the bonds of the authority be deemed a debt or
liability of the Commonwealth or of any other government
agency, except as otherwise agreed by the Commonwealth or a
government agency.
(2) Neither the Commonwealth nor any government agency,
except the authority, shall be liable for payment of the
principal or maturity value of or interest or premium on any
of the bonds of the authority, except as otherwise agreed by
the Commonwealth or a government agency.
(3) Notwithstanding any provision of this chapter or any
other act to the contrary or of any implication that may be
drawn from this chapter or any other law, the Commonwealth
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and all other government agencies, except the authority,
shall have no legal or moral obligation for the payment of
any expenses or obligations of the authority, including, but
not limited to, bond principal and interest, the funding or
refunding of any reserve and any administrative or operating
expenses whatsoever, except as otherwise agreed to by the
Commonwealth or another government agency.
(4) Bonds of the authority shall contain a prominent
statement of the limitations provided in this subsection and
a further statement to the effect that obligees of the
authority shall have no recourse, either legal or moral, to
the Commonwealth or to any other government agency for
payment of the bonds, except as otherwise agreed to by the
Commonwealth or another government agency.
(5) The authority may not assume the responsibility of
employing personnel directly engaged in the operation of
downtown destination projects but may enter into contracts
for the operation, maintenance and ongoing improvement of
those facilities with public and private organizations that
have expertise in operating the type of facility involved.
§ 17724. Fiscal matters.
(a) Payment of money.--All money of the authority, from
whatever source derived, shall be paid to the treasurer of the
board, which shall be:
(1) deposited in the first instance by the treasurer in
one or more banks or trust companies, in one or more special
accounts; and
(2) paid out on the warrant or other order of the
chairperson of the board or of another person or persons as
the board may authorize to execute warrants or orders, except
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for the money in the fund, which shall be disbursed in
accordance with section 17751 (relating to establishment of
Downtown Revitalization Fund).
(b) Fiscal year.--The fiscal year of the authority shall
commence on January 1 of each year and end on December 31 of the
year, except as otherwise provided by the board.
(c) Audit.--The board shall provide for an annual audit of
the authority by an independent certified public accounting
firm. A copy of the annual audit shall be provided to the
central city and the central county.
§ 17725. Operating budget.
(a) Preparation, submission and adoption.--At least 90 days
before commencement of the ensuing fiscal year of the authority,
a recommended operating budget shall be prepared and submitted
to the board. The operating budget shall include the estimated
receipts and revenues of the authority during the next fiscal
year. The operating budget for the next fiscal year shall be
adopted by the board at least 30 days before the end of the
current fiscal year.
(b) Expenses.--The money necessary to pay the administrative
expenses of the authority during each fiscal year may be drawn
from the fund.
§ 17726. Restrictions upon activities of board members and
employees.
The provisions of 65 Pa.C.S. Ch. 11 (relating to ethics
standards and financial disclosure) shall apply to board
members, officers and employees of the authority. For the
purposes of 65 Pa.C.S. Ch. 11, employees of the authority shall
be regarded as public employees of the Commonwealth and officers
or board members of the authority shall be regarded as public
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officials of the Commonwealth, regardless of whether the
employees receive compensation. The authority shall also be
subject to 65 Pa.C.S. (relating to public officers) and the act
of February 14, 2008 (P.L.6, No.3), known as the Right-to-Know
Law, relating to the inspection and copying of public records.
§ 17727. Exemption from taxation.
The effectuation of the authorized purpose of the authority
shall be exclusively for the benefit of the residents of this
Commonwealth, the increase of commerce and prosperity and the
improvement of health and living conditions. The authority may
not be required to pay taxes or assessments upon any property
acquired or used by the authority for the purposes under this
chapter, and the bonds issued by the authority and the interest
and income related to the bonds shall be free from State and
local taxation.
SUBCHAPTER C
BONDS AND FUNDS OF AUTHORITY
Sec.
17731. Bonds.
17732. Governmental immunity.
17733. Transfer of money.
§ 17731. Bonds.
The authority may issue bonds, sell bonds, use net proceeds
of bond sales, refund bonds, adopt pledges, mortgages,
covenants, indentures and trusts, exercise remedies and confer
additional remedies upon persons holding bonds in the same
manner as provided under the act of July 29, 1953 (P.L.1034,
No.270), known as the Public Auditorium Authorities Law.
§ 17732. Governmental immunity.
Except as provided by and subject to 42 Pa.C.S. Ch. 85
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Subchs. A (relating to general provisions) and C (relating to
actions against local parties), the authority and the
authority's officers, officials and employees shall have
governmental immunity.
§ 17733. Transfer of money.
(a) Transfer.--The Commonwealth, the central city or the
central county may:
(1) make grants from current and future revenues to the
authority and to assist in defraying the costs of managing,
operating, maintaining, financing and servicing the debt of
downtown destination projects or parts of downtown
destination projects, to enter into certain credit
enhancements or liquidity facilities relating to the debt of
downtown destination projects or parts of downtown
destination projects, to enter into long-term agreements
providing for payment of the costs and to enter into long-
term leases or subleases as lessee or sublessee of all or
part of a downtown destination project; and
(2) issue bonds for the purpose of obtaining money for
the acquisition or improvement of downtown destination
projects or parts of downtown destination projects.
(b) Contributions.--The Commonwealth may contribute to the
capital costs of constructing downtown destination projects by
the issuance of Commonwealth bonds and notes under Article XIX-B
of the act of March 4, 1971 (P.L.6, No.2), known as the Tax
Reform Code of 1971. A project undertaken by the authority is
deemed to be a redevelopment assistance project under which
capital money of the Commonwealth may be expended under the act
of May 20, 1949 (P.L.1633, No.493), known as the Housing and
Redevelopment Assistance Law, and, notwithstanding the
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provisions of the Housing and Redevelopment Assistance Law, the
Department of Community and Economic Development may make
capital grants directly to the authority.
SUBCHAPTER D
INCREASE IN HOTEL TAX
Sec.
17741. Increase in rate of hotel tax.
§ 17741. Increase in rate of hotel tax.
(a) Increase.--The rate of the tax imposed under section
17509(a) (relating to hotel room rental tax in second class and
second class A counties) in the central county shall be
increased as follows on rentals of a room or rooms to
accommodate transients:
(1) to 2% from the effective date of this paragraph
through August 31, 2027; and
(2) to 4% beginning September 1, 2027.
(b) Distribution of revenues.--The incremental additional
revenues received from the tax increase under this section shall
be distributed as follows:
(1) Thirty-three percent of the additional tax revenues
collected by hotels located within a municipality other than
the central city that at the time receives revenues under
section 17509(b) shall be returned to that municipality and
otherwise handled in the same fashion as if the incremental
additional revenues returned to the municipality under this
paragraph were part of the base revenues disbursed to it
under that section.
(2) To the trustee for any bonds issued by the
authority, in accordance with the provisions of the indenture
or indentures pursuant to which the bonds are issued, to be
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used for the payment of debt service on the bonds and other
amounts payable in connection with the bonds.
(3) (i) To the extent funds are available, 15% of the
revenue received by the county from the excise tax shall
be distributed to a tourist promotion agency pursuant to
section 2199.14 of the act of July 28, 1953 (P.L.723,
No.230), known as the Second Class County Code.
(ii) To the payment of all amounts set forth in
paragraph (4):
(A) in full; or
(B) if the revenues are insufficient to make the
payment in full, on a pro rata basis.
(4) To the extent funds are available, 15% of the
revenue received by the county from the excise tax shall be
deposited by the treasurer of the central county with the
treasurer of the auditorium authority for:
(i) expanding and improving the convention center or
exhibition hall and realty appurtenant to the premises;
and
(ii) operational and maintenance expenditures of the
convention center or exhibition hall, each as provided in
section 17509(d).
(5) To the extent funds are available, 15% of the
revenue from the tax received by the county shall be used
for:
(i) operational and maintenance expenditures of the
convention center or exhibition hall as provided in
section 17509(d);
(ii) regional tourist promotion activities; or
(iii) an administrative fee for collecting the tax.
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(6) To the extent funds are available, all remaining
revenue from the tax received by the county shall be
deposited by the treasurer of the central county into the
fund.
(c) Definitions.--Terms used in this section that are not
otherwise defined in this chapter but are defined in section
17509 shall have the meanings ascribed to them in that section.
SUBCHAPTER E
DOWNTOWN REVITALIZATION FUND
Sec.
17751. Establishment of Downtown Revitalization Fund.
17752. Use of money in the fund.
§ 17751. Establishment of Downtown Revitalization Fund.
(a) Establishment.--The Downtown Revitalization Fund is
established by the authority. The treasurer of the board shall
be custodian of the fund, which shall be subject to the
provisions of law applicable to funds listed in section 302 of
the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal
Code.
(b) Appropriation.--Money in the fund is appropriated to the
authority on a continuing basis and shall be used exclusively as
provided in this chapter.
(c) Collection and deposit.--The treasurer of each central
county is directed to collect the tax imposed under Subchapter D
(relating to increase in hotel tax) and to deposit the revenue
received from the tax into the fund.
(d) Interest earnings.--Pending disbursement, money received
on behalf of or deposited into the fund may be invested or
reinvested. All earnings received from the investment or
reinvestment of the money shall be credited to the fund.
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§ 17752. Use of money in the fund.
(a) Use.--Money in the fund shall be used by the authority
to fund the capital costs of downtown destination projects.
(b) Limitations.--Expenditures from the fund for an eligible
downtown destination project shall be subject to the following
limitations:
(1) The funding provided from the fund for an eligible
downtown destination project may not exceed 75% of the total
cost of the downtown destination project.
(2) No money may be expended from the fund for operating
costs of any downtown destination project or facility.
Section 3. This act shall take effect immediately.
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