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§ 7212. Tourism Promotion Fund

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: January 22, 2019

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article II. Tax for Education (Refs & Annos)
Part V. Hotel Occupancy Tax (Refs & Annos)
Effective: January 22, 2019
72 P.S. § 7212
§ 7212. Tourism Promotion Fund
Currentness
(a) A restricted revenue account is established within the Treasury Department to be known as the Tourism Promotion Fund.
(b) The tax collected by a booking agent on accommodation fees under section 2101 shall be deposited into the fund and disbursed upon appropriation for the purpose of promoting tourism in this Commonwealth.
(c) The department shall promulgate guidelines, rules and regulations as necessary to achieve the purpose of promoting tourism in this Commonwealth.
(c.1) Money from the fund may not be used for the promotion or marketing operations of a tourism entity or for special events or grants until thirty days after the publication of the guidelines, rules and regulations under subsection (c) in the Pennsylvania Bulletin.
(c.2) The following shall apply:
(1) No more than fifty per cent of the funds available for disbursement under subsection (b) may be distributed for the purposes of promotion or marketing operations of a tourism entity or for special events or grants.
(2) Funding for the promotion or marketing operations of a tourism entity, special events or grants shall require a fifty per cent cash or in-kind match.
(3) A single recipient of funding under paragraph (2) may not be awarded more than fifteen per cent of the total funds available for disbursement under subsection (b). This paragraph shall not apply to contracts entered into by the department for Statewide tourism promotion or marketing.
(c.3) Funds available for disbursement under subsection (b) may not be used for capital projects or for the design, construction, rehabilitation, repair, installation or purchase of any building, structure or sign in this Commonwealth.
(d) As used in this section, the following words and phrases shall have the meanings given to them in this subsection unless the context clearly indicates otherwise:
“Department.” The Department of Community and Economic Development of the Commonwealth.
“Fund.” The Tourism Promotion Fund established under subsection (a).
“Promoting tourism.” Activities and expenditures designed to increase tourism, including, but not limited to, the following:
(1) Advertising, publicizing or otherwise distributing information for the purpose of attracting and welcoming tourists.
(2) Developing strategies to expand tourism.
(3) Funding the promotion or marketing operations of a tourism entity.
(4) Funding marketing and operations of special events and festivals designed to attract tourists.
“Tourism entity.” A “tourism promotion agency” as defined in section 2 of the act of July 4, 2008 (P.L. 621, No. 50),2 known as the “Tourism Promotion Act,” destination marketing organization or regional attractions marketing agency.

Credits

1971, March 4, P.L. 6, No. 2, art. II, § 212, added 2018, Oct. 24, P.L. 707, No. 109, § 2, effective in 90 days [Jan. 22, 2019].

Footnotes

1
72 P.S. § 7210.
2
73 P.S. § 410.2.
72 P.S. § 7212, PA ST 72 P.S. § 7212
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document