Bill Text: PA SB1085 | 2011-2012 | Regular Session | Introduced

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Bill Title: In fiscal affairs, further providing for authorization of hotel tax.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2011-06-30 - Referred to LOCAL GOVERNMENT [SB1085 Detail]

Download: Pennsylvania-2011-SB1085-Introduced.html

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PRINTER'S NO. 1463
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 1085 Session of2011
INTRODUCED BY BLAKE, JUNE 30, 2011
REFERRED TO LOCAL GOVERNMENT, JUNE 30, 2011
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 for authorization of hotel tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1770.4(a), (c), (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 June 18, 1997 (P.L.179, No.18), are amended to read:
Section 1770.4. Authorization of Hotel Tax.--(a) The county
commissioners of any county of the third class having a second
class A city located therein may impose a hotel tax not to
exceed [four] seven 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.
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(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)] treasurer of each
county that imposes 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: a minimum of [twenty] forty per centum of all
revenues received per annum shall be [used by] distributed to
the TPA, which shall use them for the appropriate and reasonable
operational, marketing and promotional expenses of the TPA.
Other tax revenues received and amounting to not more than
[eighty] sixty per centum of total annual revenues shall be
[used] distributed to the county, which shall use them for
reasonable expenses associated with collection and enforcement
of the tax; for county-owned tourist and recreational
facilities, sports facilities or visitor centers; [or] for other
tourism-related activities as determined by the county
commissioners; or for other expenditures, debts or liabilities
related to tourism or recreational facilities incurred by
municipal authorities as determined by the county commissioners.
[(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. The revenues from the special fund shall be
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used for county-owned tourist and recreational facilities,
sports facilities, visitors center or use of any county-
municipal authority as determined by the county commissioners.]
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(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
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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