SB 1105 — An Act amending Title 16 (Counties) of the Pennsylvania Consolidated Statutes, in hotel tax, further providing for hotel room rental tax in third through eighth class counties.

PRIOR PRINTER'S NO.

1350 PRINTER'STHE NO.GENERAL ASSEMBLY OF PENNSYLVANIA SENATE BILL Session of No.

16941105 THE2025 GENERALINTRODUCED ASSEMBLYBY OFBROWN, PENNSYLVANIASTEFANO, SENATEBAKER, BILLSAVAL SessionAND ofVOGEL, No.DECEMBER 8, 2025 REFERRED TO COMMUNITY, ECONOMIC AND RECREATIONAL DEVELOPMENT, DECEMBER 8, 2025 AN ACT AmeStatutes, in hotel tax, further providing for hotel roomed rental tax in third through eighth class counties.

1105 2025 INTRODUCED BY BROWN, STEFANO, BAKER, SAVAL AND VOGEL, DECEMBER 8, 2025 SENATOR BROWN, COMMUNITY, ECONOMIC AND RECREATIONAL DEVELOPMENT, AS AMENDED, MAY 6, 2026 AN ACT Amending Title 16 (Counties) of the Pennsylvania Consolidated Statutes, in hotel tax, further providing for hotel room rental tax in third through eighth class counties.

Section 17507(k) of Title 16 of the Pennsylvania <-- Consolidated Statutes is amended by adding definitions and the section is amended by adding a subsection to read:

20250SB1105PN169420250SB1105PN1350 - 2 - (4) The monetary value of the consideration given by a patron or transient in return for occupancy.

* * * SECTIONSection 1.2.

SECTION 17507(A) AND (K) OF TITLE 16 OF THE <-- PENNSYLVANIA CONSOLIDATED STATUTES ARE AMENDED AND THE SECTION IS AMENDED BY ADDING SUBSECTIONS TO READ:

§ 17507.

HOTEL ROOM RENTAL TAX IN THIRD THROUGH EIGHTH CLASS COUNTIES.

(A) IMPOSITION.--[A COUNTY MAY, BY ORDINANCE, IMPOSE A TAX WHICH SHALL BE KNOWN AS THE HOTEL ROOM RENTAL TAX ON THE CONSIDERATION RECEIVED BY EACH OPERATOR OF A HOTEL WITHIN THE COUNTY FROM EACH TRANSACTION OF RENTING A ROOM OR ROOMS TO ACCOMMODATE TRANSIENTS.

THE TAX SHALL BE COLLECTED BY THE OPERATOR FROM THE PATRON OF THE ROOM AND PAID OVER TO THE COUNTY WHERE THE HOTEL IS LOCATED AS PROVIDED UNDER THIS SECTION.] A COUNTY MAY, BY ORDINANCE, IMPOSE A TAX WHICH SHALL BE KNOWN AS THE HOTEL ROOM RENTAL TAX ON THE RENT PAID FOR EVERY OCCUPANCY OF A ROOM OR ROOMS IN A HOTEL WITHIN THE COUNTY.

THE TAX SHALL BE COLLECTED BY THE OPERATOR FROM THE OCCUPANT AND PAID OVER TO THE COUNTY WHERE THE HOTEL IS LOCATED AS PROVIDED UNDER THIS SECTION.

PURSUANT TO SECTION 210 OF THE ACT OF MARCH 4, 1971 (P.L.6, NO.2), KNOWN AS THE TAX REFORM CODE OF 1971, IF A BOOKING AGENT ACTING FOR AN OPERATOR COLLECTS PAYMENT FOR RENT, THE BOOKING AGENT MUST COLLECT AND REMIT THE TAX AUTHORIZED BY THIS SECTION.

(A.1) NOTICE OF ORDINANCE.--A COUNTY WHICH IMPOSES THE TAX 20250SB1105PN1694 - 3 - AUTHORIZED UNDER THIS SECTION MUST POST THE COUNTY'S HOTEL ROOM RENTAL TAX ORDINANCE AND THE ACCOMPANYING REGULATIONS OR HOTEL ROOM RENTAL TAX FORMS, IF ANY, ON THE COUNTY'S PUBLICLY ACCESSIBLE INTERNET WEBSITE.

* * * (B.1) RECORDS.-- (1) THE COUNTY MAY, BY ORDINANCE, IMPOSE REQUIREMENTS FOR THE KEEPING OF RECORDS, THE FILING OF TAX RETURNS AND THE TIME AND MANNER OF COLLECTION AND PAYMENT OF THE TAX AUTHORIZED BY THIS SECTION.

(2) THE COUNTY MUST, IN ITS HOTEL ROOM RENTAL TAX ORDINANCE, REQUIRE A BOOKING AGENT THAT COLLECTS PAYMENT FOR RENT ON BEHALF OF AN OPERATOR TO DISCLOSE THE ADDRESS OF EACH HOTEL WITHIN THE COUNTY FOR WHICH RENTS WERE COLLECTED BY THE BOOKING AGENT.

(3) THE PENALTY UNDER SUBSECTION (J) SHALL BE IMPOSED UPON AN OPERATOR, OR A BOOKING AGENT ACTING FOR THE OPERATOR, FOR FAILURE TO COMPLY WITH RECORDKEEPING, FILING, DISCLOSURE, COLLECTION AND PAYMENT REQUIREMENTS.

(B.2) UNAUTHORIZED DISCLOSURE.--INFORMATION GAINED BY THE COUNTY AS A RESULT OF A RETURN, EXAMINATION, INVESTIGATION, HEARING OR VERIFICATION REQUIRED OR AUTHORIZED BY THIS SECTION OR COUNTY ORDINANCE SHALL BE CONFIDENTIAL, EXCEPT FOR OFFICIAL TAX PURPOSES AND EXCEPT IN ACCORDANCE WITH PROPER JUDICIAL ORDER, OR AS OTHERWISE PROVIDED BY LAW, AND A PERSON UNLAWFULLY DIVULGING THE INFORMATION SHALL BE GUILTY OF A MISDEMEANOR AND, UPON CONVICTION, SHALL BE SENTENCED TO PAY A FINE NOT IN EXCESS OF $1,000 AND COSTS OF PROSECUTION OR TO UNDERGO IMPRISONMENT FOR NOT MORE THAN ONE YEAR, OR BOTH.

* * * 20250SB1105PN1694 - 4 - (J.1) OPERATOR LIABILITY.--AN OPERATOR SHALL NOT BE LIABLE FOR TAX OWED REGARDING AN ACCOMMODATION FEE.

(J.2) DISCLOSURE TO OCCUPANT.--A BOOKING AGENT SHALL NOT BE REQUIRED TO SEPARATELY DISCLOSE TO AN OCCUPANT THE AMOUNT OF THE TAX IMPOSED THAT RELATES TO A DISCOUNT ROOM CHARGE IN CONTRAST TO AN ACCOMMODATION FEE.

(K) DEFINITIONS.--THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS SECTION SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SUBSECTION UNLESS THE CONTEXT CLEARLY INDICATES OTHERWISE:

"ACCOMMODATION FEE." THE AMOUNT BY WHICH RENT EXCEEDS THE DISCOUNT ROOM CHARGE, IF ANY.

"BED AND BREAKFAST" OR "HOMESTEAD." A PUBLIC ACCOMMODATION CONSISTING OF A PRIVATE RESIDENCE, WHICH CONTAINS 10 OR FEWER BEDROOMS, USED FOR PROVIDING OVERNIGHT ACCOMMODATIONS TO THE PUBLIC AND IN WHICH BREAKFAST IS THE ONLY MEAL SERVED AND IS INCLUDED IN THE CHARGE FOR THE ROOM.

"BOOKING AGENT." A PERSON OR ENTITY WHICH FACILITATES OR COLLECTS PAYMENT FOR HOTEL ACCOMMODATIONS ON BEHALF OF OR FOR AN OPERATOR.

THE TERM SHALL NOT INCLUDE A PERSON WHO MERELY PUBLISHES ADVERTISEMENTS FOR ACCOMMODATIONS.

"CABIN." A PERMANENT STRUCTURE WITH BEDS AND RUNNING WATER THAT IS LOCATED ON A CAMPGROUND ON STATE LAND OR PRIVATE PROPERTY AND IS AVAILABLE TO PROVIDE OVERNIGHT LODGING FOR CONSIDERATION TO PERSONS SEEKING TEMPORARY ACCOMMODATIONS.

THE TERM DOES NOT INCLUDE A YURT OR WALLED TENT.

"CONFLICT OF INTEREST." USE BY A BOARD MEMBER, DIRECTOR, OFFICER OR EMPLOYEE OF A RECOGNIZED TOURIST PROMOTION AGENCY OF THE AUTHORITY OF HIS OR HER OFFICE OR EMPLOYMENT OR ANY CONFIDENTIAL INFORMATION RECEIVED THROUGH HIS OR HER CAPACITY IN RELATION TO A RECOGNIZED TOURIST PROMOTION AGENCY FOR THE 20250SB1105PN1694 - 5 - PRIVATE PECUNIARY BENEFIT OF HIMSELF OR HERSELF, A MEMBER OF HIS OR HER IMMEDIATE FAMILY OR A BUSINESS WITH WHICH HE OR SHE OR A MEMBER OF HIS OR HER IMMEDIATE FAMILY IS ASSOCIATED.

THE TERM DOES NOT INCLUDE AN ACTION HAVING A DE MINIMIS ECONOMIC IMPACT OR WHICH AFFECTS TO THE SAME DEGREE A CLASS CONSISTING OF THE GENERAL PUBLIC OR A SUBCLASS CONSISTING OF AN INDUSTRY, OCCUPATION OR OTHER GROUP WHICH INCLUDES A BOARD MEMBER, DIRECTOR, OFFICER OR EMPLOYEE, A MEMBER OF HIS OR HER IMMEDIATE FAMILY OR BUSINESS WITH WHICH HE OR SHE OR A MEMBER OF HIS OR HER IMMEDIATE FAMILY IS ASSOCIATED.

["CONSIDERATION." RECEIPTS, FEES, CHARGES, RENTALS, LEASES, CASH, CREDITS, PROPERTY OF ANY KIND OR NATURE OR OTHER PAYMENT RECEIVED BY OPERATORS IN EXCHANGE FOR OR IN CONSIDERATION OF THE USE OR OCCUPANCY BY A TRANSIENT OF A ROOM OR ROOMS IN A HOTEL FOR A TEMPORARY PERIOD.] "COUNTY." ANY COUNTY OF THE THIRD THROUGH EIGHTH CLASS THAT WAS AUTHORIZED TO LEVY A HOTEL OCCUPANCY OR ROOM RENTAL TAX UNDER FORMER SECTIONS 1770.2 OR 1770.6 OF THE COUNTY CODE.

"DISCOUNT ROOM CHARGE." THE AMOUNT CHARGED BY AN OPERATOR TO A BOOKING AGENT IN CONNECTION WITH THE SALE OF AN ACCOMMODATION BY THE BOOKING AGENT.

"HOTEL." A HOTEL, MOTEL, INN, GUEST HOUSE, ROOMING HOUSE, BED AND BREAKFAST, HOMESTEAD OR OTHER STRUCTURE WHICH HOLDS ITSELF OUT BY ANY MEANS, INCLUDING ADVERTISING, LICENSE, REGISTRATION WITH AN INNKEEPERS' GROUP, CONVENTION LISTING ASSOCIATION, TRAVEL PUBLICATION OR SIMILAR ASSOCIATION OR WITH A GOVERNMENT AGENCY, AS BEING AVAILABLE TO PROVIDE OVERNIGHT LODGING FOR CONSIDERATION TO PERSONS SEEKING TEMPORARY ACCOMMODATION;

ANY PLACE WHICH ADVERTISES TO THE PUBLIC AT LARGE OR ANY SEGMENT THEREOF THAT IT WILL PROVIDE BEDS, SANITARY 20250SB1105PN1694 - 6 - FACILITIES OR OTHER SPACE FOR A TEMPORARY PERIOD TO MEMBERS OF THE PUBLIC AT LARGE;

ANY PLACE RECOGNIZED AS A HOSTELRY OR ANY CABIN.

THE TERM DOES NOT INCLUDE ANY OF THE FOLLOWING:

(1) A CHARITABLE INSTITUTION.

(2) A PORTION OF A FACILITY THAT IS DEVOTED TO PERSONS WHO HAVE AN ESTABLISHED PERMANENT RESIDENCE.

(3) A COLLEGE OR UNIVERSITY STUDENT RESIDENCE HALL CURRENTLY OCCUPIED BY STUDENTS ENROLLED IN A DEGREE PROGRAM.

(4) AN EDUCATIONAL OR RELIGIOUS INSTITUTION CAMP FOR CHILDREN, INCLUDING A CAMP REGISTERED UNDER THE ACT OF NOVEMBER 10, 1959 (P.L.1400, NO.497), ENTITLED "AN ACT PROVIDING FOR THE ANNUAL REGISTRATION OF ORGANIZED CAMPS FOR CHILDREN, YOUTH AND ADULTS;