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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY MOUL AND TALLMAN, DECEMBER 4, 2009 |
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| REFERRED TO COMMITTEE ON TOURISM AND RECREATIONAL DEVELOPMENT, DECEMBER 4, 2009 |
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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 authorization of three per centum |
10 | hotel tax. |
11 | The General Assembly of the Commonwealth of Pennsylvania |
12 | hereby enacts as follows: |
13 | Section 1. Section 1770.7 heading, subsections (a), (c) and |
14 | (d) and the definition of "tourist promotion agency (TPA)" in |
15 | subsection (f) of the act of August 9, 1955 (P.L.323, No.130), |
16 | known as The County Code, added December 22, 2000 (P.L.1019, |
17 | No.142), are amended to read: |
18 | Section 1770.7. Authorization of [Three] Five Per Centum |
19 | Hotel Tax.--(a) The county commissioners of any county of the |
20 | sixth class having a population under the 1990 Federal Decennial |
21 | Census in excess of 78,250 residents, but less than 79,000 |
22 | residents, and any county of the fifth class which as a result |
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1 | of the 1990 Federal Decennial Census was such a county of the |
2 | sixth class and as a result of the 2010 Federal Decennial Census |
3 | is reclassified as a county of the fifth class, may impose a |
4 | hotel tax not to exceed [three] five per centum of the |
5 | consideration received by each operator of a hotel within the |
6 | county from each transaction of renting a room or rooms to |
7 | transients. The tax shall be collected by the operator from the |
8 | patron of the room or rooms and paid over to the county as |
9 | herein provided. |
10 | * * * |
11 | (c) [The county commissioners of each county shall designate |
12 | the entity or agency responsible to collect and to enforce the |
13 | collection of the tax on their behalf. All revenues received |
14 | from the tax shall be deposited into a special fund which is to |
15 | be established by the county's legally sanctioned and duly |
16 | designated Tourist Promotion Agency (TPA).] The treasurer of |
17 | each county electing to impose the tax authorized under this |
18 | section shall collect the tax and deposit the revenues received |
19 | from the tax in a special fund established for that purpose. The |
20 | disposition of the revenues from the [TPA hotel tax] special |
21 | fund shall be as follows: seventy-five per centum of all |
22 | revenues received per annum shall be used by the [TPA] |
23 | recognized tourist promotion agency for the promotion, |
24 | advertising and marketing of tourism and special events and for |
25 | administrative costs. Twenty-five per centum of all revenues |
26 | received per annum shall be used by the county commissioners for |
27 | the purpose of economic development, historic preservation and |
28 | grants to local municipalities having police departments. Any |
29 | fees for administering the collection and distribution of the |
30 | tax shall be negotiated by the TPA and the county commissioners. |
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1 | [(d) The treasurer of each county electing to impose the tax |
2 | authorized under this section shall collect the tax and deposit |
3 | the revenues received from the tax in a special fund established |
4 | for that purpose.] |
5 | * * * |
6 | (f) As used in this section, the following words and phrases |
7 | shall have the meanings given to them in this subsection: |
8 | * * * |
9 | "Tourist Promotion Agency (TPA)." An organization, agency or |
10 | corporation designated to be such by the board of commissioners |
11 | as of January 1, 2000, of the county in which the tax is |
12 | imposed. The TPA shall be duly established, designated and |
13 | recognized as the county's TPA in accordance with and pursuant |
14 | to the act of [April 28, 1961 (P.L.111, No.50), known as the |
15 | "Tourist Promotion Law."] July 4, 2008 (P.L.621, No.50), known |
16 | as the Tourism Promotion Act. |
17 | * * * |
18 | Section 2. This act shall take effect in 60 days. |
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