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§ 7210. Imposition of tax

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. § 7210
§ 7210. Imposition of tax
Currentness
(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. If a booking agent, acting for an operator, collects payment for rent, the booking agent must collect and remit the following:
(1) The tax imposed under this section.
(2) Any additional or optional hotel tax imposed under:
(i) The act of June 5, 1991 (P.L. 9, No. 6),1 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),2 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),3 known as “The County Code”; or
(v) The act of July 28, 1953 (P.L. 723, No. 230),4 known as the “Second Class County Code.”
(b) Notwithstanding any provision of law to the contrary, the following shall apply:
(1) The collected and remitted tax imposed under subsection (a)(1) shall be deposited into the Tourism Promotion Fund established under section 212.5
(2) The collected and remitted tax imposed under subsection (a)(2) shall be deposited in accordance with a county ordinance.
(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.

Credits

1971, March 4, P.L. 6, No. 2, art. II, § 210. Amended 2018, Oct. 24, P.L. 707, No. 109, § 1, effective in 90 days [Jan. 22, 2019].

Footnotes

1
53 P.S. § 12720.101 et seq.
2
53 P.S. § 18101 et seq.
3
16 P.S. §§ 1701 et seq. and 2301 et seq.
4
16 P.S. § 3101 et seq.
5
72 P.S. § 7212.
72 P.S. § 7210, PA ST 72 P.S. § 7210
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document