Bill Text: PA HB2131 | 2009-2010 | Regular Session | Introduced

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Bill Title: In fiscal affairs, further providing authorization of three per centum hotel tax.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2010-04-28 - Re-committed to APPROPRIATIONS [HB2131 Detail]

Download: Pennsylvania-2009-HB2131-Introduced.html

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PRINTER'S NO. 2966
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2131 Session of2009
INTRODUCED BY MOUL AND TALLMAN, DECEMBER 4, 2009
REFERRED TO COMMITTEE ON TOURISM AND RECREATIONAL DEVELOPMENT, DECEMBER 4, 2009
AN ACT
Amending the act of August 9, 1955 (P.L.323, No.130), entitled,
as amended, "An act relating to counties of the first, third,
fourth, fifth, sixth, seventh and eighth classes; amending,
revising, consolidating and changing the laws relating
thereto; relating to imposition of excise taxes by counties,
including authorizing imposition of an excise tax on the
rental of motor vehicles by counties of the first class; and
providing for regional renaissance initiatives," in fiscal
affairs, further providing authorization of three per centum
hotel tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1770.7 heading, subsections (a), (c) and
(d) and the definition of "tourist promotion agency (TPA)" in
subsection (f) of the act of August 9, 1955 (P.L.323, No.130),
known as The County Code, added December 22, 2000 (P.L.1019,
No.142), are amended to read:
Section 1770.7. Authorization of [Three] Five Per Centum
Hotel Tax.--(a) The county commissioners of any county of the
sixth class having a population under the 1990 Federal Decennial
Census in excess of 78,250 residents, but less than 79,000
residents, and any county of the fifth class which as a result
of the 1990 Federal Decennial Census was such a county of the
sixth class and as a result of the 2010 Federal Decennial Census
is reclassified as a county of the fifth class, may impose a
hotel tax not to exceed [three] five per centum of the
consideration received by each operator of a hotel within the
county from each transaction of renting a room or rooms to
transients. The tax shall be collected by the operator from the
patron of the room or rooms and paid over to the county as
herein provided.
* * *
(c) [The county commissioners of each county shall designate
the entity or agency responsible to collect and to enforce the
collection of the tax on their behalf. All revenues received
from the tax shall be deposited into a special fund which is to
be established by the county's legally sanctioned and duly
designated Tourist Promotion Agency (TPA).] The treasurer of
each county electing to impose the tax authorized under this
section shall collect the tax and deposit the revenues received
from the tax in a special fund established for that purpose. The
disposition of the revenues from the [TPA hotel tax] special
fund shall be as follows: seventy-five per centum of all
revenues received per annum shall be used by the [TPA]
recognized tourist promotion agency for the promotion,
advertising and marketing of tourism and special events and for
administrative costs. Twenty-five per centum of all revenues
received per annum shall be used by the county commissioners for
the purpose of economic development, historic preservation and
grants to local municipalities having police departments. Any
fees for administering the collection and distribution of the
tax shall be negotiated by the TPA and the county commissioners.
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[(d) The treasurer of each county electing to impose the tax
authorized under this section shall collect the tax and deposit
the revenues received from the tax in a special fund established
for that purpose.]
* * *
(f) As used in this section, the following words and phrases
shall have the meanings given to them in this subsection:
* * *
"Tourist Promotion Agency (TPA)." An organization, agency or
corporation designated to be such by the board of commissioners
as of January 1, 2000, of the county in which the tax is
imposed. The TPA shall be duly established, designated and
recognized as the county's TPA in accordance with and pursuant
to the act of [April 28, 1961 (P.L.111, No.50), known as the
"Tourist Promotion Law."] July 4, 2008 (P.L.621, No.50), known
as the Tourism Promotion Act.
* * *
Section 2. This act shall take effect in 60 days.
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