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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY STABACK, K. SMITH, MURPHY AND KAVULICH, MAY 10, 2011 |
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| REFERRED TO COMMITTEE ON TOURISM AND RECREATIONAL DEVELOPMENT, MAY 10, 2011 |
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| AN ACT |
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1 | Amending the act of August 9, 1955 (P.L.323, No.130), entitled, |
2 | as amended, "An act relating to counties of the first, third, |
3 | fourth, fifth, sixth, seventh and eighth classes; amending, |
4 | revising, consolidating and changing the laws relating |
5 | thereto; relating to imposition of excise taxes by counties, |
6 | including authorizing imposition of an excise tax on the |
7 | rental of motor vehicles by counties of the first class; and |
8 | providing for regional renaissance initiatives," in fiscal |
9 | affairs, further providing for authorization of hotel tax. |
10 | The General Assembly of the Commonwealth of Pennsylvania |
11 | hereby enacts as follows: |
12 | Section 1. Section 1770.4(a), (c) and (d) of the act of |
13 | August 9, 1955 (P.L.323, No.130), known as The County Code, |
14 | added June 18. 1997 (P.L.179, No.18), are amended and the |
15 | section is amended by adding a subsection to read: |
16 | Section 1770.4. Authorization of Hotel Tax.--(a) The county |
17 | commissioners of any county of the third class having a second |
18 | class A city located therein may impose a hotel tax not to |
19 | exceed [four] seven per centum of the consideration received by |
20 | each operator of a hotel within the county from each transaction |
21 | of renting a room or rooms to transients. The tax shall be |
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1 | collected by the operator from the patron of the room or rooms |
2 | and paid over to the county as herein provided. |
3 | * * * |
4 | (c) The county commissioners of each county shall designate |
5 | the entity or agency responsible to collect and to enforce the |
6 | collection of the tax on their behalf. All revenues received |
7 | from the tax shall be deposited into a special fund which is to |
8 | be established by the county's legally sanctioned and duly |
9 | designated Tourist Promotion Agency (TPA). The disposition of |
10 | the revenues from the TPA hotel tax fund shall be as follows: a |
11 | minimum of [twenty] forty per centum of all revenues received |
12 | per annum shall be used by the TPA for the appropriate and |
13 | reasonable operational, marketing and promotional expenses of |
14 | the TPA. Other tax revenues received and amounting to not more |
15 | than [eighty] sixty per centum of total annual revenues shall be |
16 | used for reasonable expenses associated with collection and |
17 | enforcement of the tax; for county-owned tourist and |
18 | recreational facilities, sports facilities or visitor centers; |
19 | or for other tourism-related activities as determined by the |
20 | county commissioners. |
21 | (d) The treasurer of each county electing to impose the tax |
22 | authorized under this section shall collect the tax and deposit |
23 | the revenues received from the tax in a special fund established |
24 | for that purpose. The revenues from the special fund shall be |
25 | used for county-owned tourist and recreational facilities, |
26 | sports facilities, the visitors center or [use of any county- |
27 | municipal authority], for other expenditures, debts or |
28 | liabilities related to tourism or recreational facilities |
29 | incurred by municipal authorities as determined by the county |
30 | commissioners. |
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1 | (d.1) Annually, beginning on July 1, 2011, or within sixty |
2 | days of the effective date of this section, whichever is later, |
3 | the county and the TPA shall prepare a report listing revenues |
4 | received and expenditures made pursuant to this section. The |
5 | report shall be submitted to the chairman and minority chairman |
6 | of the Community, Economic and Recreational Development |
7 | Committee of the Senate and the chairman and minority chairman |
8 | of the Tourism and Recreational Development Committee of the |
9 | House of Representatives. |
10 | * * * |
11 | Section 2. This act shall take effect in 60 days. |
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