§ 7209. Definitions
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: January 22, 2019
Effective: January 22, 2019
72 P.S. § 7209
§ 7209. Definitions
(3) “Occupancy.” The use or possession or the right to the use or possession by any person (other than a “permanent resident,”) of any room or rooms 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 or rooms.
(6) “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 whatsoever, including any amount charged by a booking agent. The term “rent” shall not include a gratuity.
(b) The following words, terms and phrases and words, terms and phrases of similar import, when used in parts IV and VI of this article1 for the purposes of those parts only, shall, in addition to the meaning ascribed to them by section 201 of this article,2 have the meaning ascribed to them in this subsection, except where the context clearly indicates a different meaning:
Credits
1971, March 4, P.L. 6, No. 2, art. II, § 209. Amended 1974, May 2, P.L. 269, No. 75, § 2, imd. effective; 2018, Oct. 24, P.L. 707, No. 109, § 1, effective in 90 days [Jan. 22, 2019].
72 P.S. § 7209, PA ST 72 P.S. § 7209
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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