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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY KIRKLAND, BARRAR, SCAVELLO, YOUNGBLOOD, SIPTROTH, LONGIETTI, CALTAGIRONE, READSHAW, BRENNAN, HELM, HENNESSEY, D. COSTA, STURLA, RAPP, PARKER, JOSEPHS, CARROLL AND MOUL, JUNE 10, 2009 |
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| REFERRED TO COMMITTEE ON TOURISM AND RECREATIONAL DEVELOPMENT, JUNE 10, 2009 |
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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, in hotel occupancy tax, for |
11 | definitions. |
12 | The General Assembly of the Commonwealth of Pennsylvania |
13 | hereby enacts as follows: |
14 | Section 1. The definition of "rent" in section 209(a) of the |
15 | act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code |
16 | of 1971, amended May 2, 1974 (P.L.269, No.75), is amended and |
17 | the section is amended by adding a definition to read: |
18 | Section 209. Definitions.--(a) For the purposes of this |
19 | part V only, the following words, terms and phrases shall have |
20 | the meaning ascribed to them in this subsection, except where |
21 | the context clearly indicates a different meaning: |
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1 | * * * |
2 | (6) "Rent." The consideration received for occupancy valued |
3 | in money, whether received in money or otherwise, including all |
4 | receipts, cash, credits and property or services of any kind or |
5 | nature, any amount charged by an intermediary to an occupant and |
6 | retained by the intermediary and also any amount for which the |
7 | occupant is liable for the occupancy without any deduction |
8 | therefrom whatsoever. The term "rent" shall not include a |
9 | gratuity. |
10 | (7) "Intermediary." A person who is not an operator that |
11 | facilitates the booking of hotel reservations. |
12 | * * * |
13 | Section 2. This act shall take effect in 60 days. |
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