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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY KIRKLAND, PASHINSKI, HALUSKA, KORTZ, GODSHALL, MURPHY AND MIRABITO, APRIL 7, 2011 |
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| REFERRED TO COMMITTEE ON TOURISM AND RECREATIONAL DEVELOPMENT, APRIL 7, 2011 |
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| AN ACT |
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1 | Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An |
2 | act relating to tax reform and State taxation by codifying |
3 | and enumerating certain subjects of taxation and imposing |
4 | taxes thereon; providing procedures for the payment, |
5 | collection, administration and enforcement thereof; providing |
6 | for tax credits in certain cases; conferring powers and |
7 | imposing duties upon the Department of Revenue, certain |
8 | employers, fiduciaries, individuals, persons, corporations |
9 | and other entities; prescribing crimes, offenses and |
10 | penalties," further providing for definitions relating to the |
11 | hotel occupancy tax; and making certain related repeals. |
12 | The General Assembly of the Commonwealth of Pennsylvania |
13 | hereby enacts as follows: |
14 | Section 1. Section 209(a) of the act of March 4, 1971 |
15 | (P.L.6, No.2), known as the Tax Reform Code of 1971, amended May |
16 | 2, 1974 (P.L.269, No.75), is amended to read: |
17 | Section 209. Definitions.--(a) For the purposes of this |
18 | part V only and for the purposes of any hotel and occupancy tax |
19 | levied and enacted by a political subdivision of the |
20 | Commonwealth, the following words, terms and phrases shall have |
21 | the meaning ascribed to them in this subsection, except where |
22 | the context clearly indicates a different meaning: |
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1 | (1) "Hotel." [A building or buildings in which the public |
2 | may, for a consideration, obtain sleeping accommodations. The |
3 | term "hotel" shall not include any charitable, educational or |
4 | religious institution summer camp for children, hospital or |
5 | nursing home.] As follows: |
6 | (i) Any hotel, motel, bed and breakfast, inn, guesthouse or |
7 | other structure which holds itself out by any means, including |
8 | advertising, license, registration with any innkeeper's group, |
9 | convention listing association, travel publication or similar |
10 | association or with any government agency, as being available to |
11 | provide overnight lodging or use of facility space for |
12 | consideration to individuals seeking temporary accommodation. |
13 | (ii) Any place which advertises to the public at large or |
14 | any segment of the public that it will provide beds, sanitary |
15 | facilities or other space for a temporary period to members of |
16 | the public at large. |
17 | (iii) Any place recognized as a hostelry. |
18 | (iv) The term shall not include any charitable, educational |
19 | or religious institution summer camp for children, hospital or |
20 | nursing home, a college or university student residence hall or |
21 | any private campground, or any cabins, public campgrounds or |
22 | other facilities located on State land, or a portion of a |
23 | facility which is devoted to individuals who have established a |
24 | domicile. |
25 | (2) "Occupant." A person (other than a "permanent resident," |
26 | as defined herein,) who, for a consideration, uses, possesses or |
27 | has a right to use or possess any room or rooms in a hotel under |
28 | any lease, concession, permit, right of access, license or |
29 | agreement. |
30 | (3) "Occupancy." The use or possession or the right to the |
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1 | use or possession by any person (other than a "permanent |
2 | resident,") of any room or rooms in a hotel for any purpose or |
3 | the right to the use or possession of the furnishings or to the |
4 | services and accommodations accompanying the use and possession |
5 | of the room or rooms. |
6 | (4) "Operator." Any person operating a hotel. |
7 | (5) "Permanent resident." Any occupant who has occupied or |
8 | has the right to occupancy of any room or rooms in a hotel [for |
9 | at least thirty consecutive days] as a domicile. |
10 | (6) "Rent." The consideration received for occupancy valued |
11 | in money, whether received in money or otherwise, including all |
12 | receipts, cash, credits and property or services of any kind or |
13 | nature, and also any amount for which the occupant is liable for |
14 | the occupancy without any deduction therefrom whatsoever. The |
15 | term "rent" shall not include a gratuity. |
16 | (7) "Temporary." Without intent to establish a domicile. |
17 | (8) "Temporary resident." Any occupant who has occupied or |
18 | has the right to occupancy of any room or rooms in a hotel |
19 | without intention as a domicile. |
20 | (9) "Bed and breakfast." A public accommodation consisting |
21 | of a private residence, which contains ten or fewer bedrooms, |
22 | used for providing overnight accommodations to the public and in |
23 | which breakfast is the only meal served and is included in the |
24 | charge for the room. |
25 | (10) "Domicile." The voluntarily fixed place of habitation |
26 | of a person, not for a special or limited purpose, but with the |
27 | present intention of making a permanent home, until some event |
28 | occurs to induce the person to adopt some other permanent home. |
29 | * * * |
30 | Section 2. Repeals are as follows: |
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1 | (1) The General Assembly declares that the repeals under |
2 | paragraph (2) are necessary to effectuate the amendment of |
3 | section 209(a) of the act. |
4 | (2) The following acts and parts of acts are repealed |
5 | insofar as they are inconsistent with the amendment of |
6 | section 209(a) of the act: |
7 | (i) Sections 1770.2, 1770.4, 1770.5, 1770.6, 1770.7 |
8 | and 1770.8 of the act of August 9, 1955 (P.L.323, |
9 | No.130), known as The County Code. |
10 | (ii) 53 Pa.C.S. § 8721. |
11 | (iii) 64 Pa.C.S. § 6025. |
12 | Section 3. This act shall take effect in 60 days. |
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