HB 2083 — 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 and for hotel room rental tax in second class and second class A counties and providing for uniform hotel tax report and forms.

PRIOR PRINTER'S NO.

2672 THEPRINTER'S GENERALNO. ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.

20833731 2025THE INTRODUCEDGENERAL BYASSEMBLY DALEY,OF POWELL,PENNSYLVANIA WAXMAN,HOUSE HILL-EVANS,BILL SANCHEZ,Session MALAGARI,of D.No.

WILLIAMS,2083 INGLIS2025 ANDINTRODUCED CERRATO,BY DALEY, POWELL, WAXMAN, HILL-EVANS, SANCHEZ, DECEMBER 5, 20252025LIAMS, REFERREDINGLIS, TOCERRATO AND CEPEDA-FREYTIZ, AS REPORTED FROM COMMITTEE ON TOURISM, RECREATION AND ECONOMIC DEVELOPMENT,JUNE DECEMBER30, 5,2026HOUSE 2025OF REPRESENTATIVES, AS AMENDED, 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 and FOR <-- HOTEL ROOM RENTAL TAX IN SECOND CLASS AND SECOND CLASS A COUNTIES AND providing for uniform hotel tax report and forms.

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

SECTION 1.

SECTIONS 17507(K) AND 17509(H) OF TITLE 16 OF THE <-- PENNSYLVANIA CONSOLIDATED STATUTES ARE AMENDED BY ADDING DEFINITIONS AND THE SECTIONS ARE AMENDED BY ADDING SUBSECTIONS TO READ:

<-- (1) The name of the operator or hotel on behalf of which rents were collected.

QUARTERLY BASIS:

<-- (1) THE ADDRESS OF EACH HOTEL OR OPERATOR ON BEHALF OF WHICH RENTS WERE COLLECTED.

(2) THE AMOUNT OF RENT, INCLUDING ANY ACCOMMODATION FEE, DISCOUNT ROOM CHARGE OR OTHER TAXABLE RECEIPT AND THE AMOUNT OF TAXES REMITTED FOR EACH HOTEL OR OPERATOR.

(C.4) POSTING.--A COUNTY THAT ENACTS AN ORDINANCE SHALL POST <-- THE ORDINANCE AND THE ACCOMPANYING REGULATIONS OR FORMS, IF ANY, ON THE PUBLICLY ACCESSIBLE INTERNET WEBSITE OF THE COUNTY.

(C.5) CONFIDENTIALITY.--INFORMATION REPORTED UNDER THIS 20250HB2083PN3731 - 2 - SECTION SHALL BE CONSIDERED CONFIDENTIAL TAXPAYER INFORMATION AND SUBJECT TO 53 PA.C.S.

§ 8437 (RELATING TO CONFIDENTIALITY OF TAX INFORMATION).

* * * § 17509.

HOTEL ROOM RENTAL TAX IN SECOND CLASS AND SECOND CLASS <-- A COUNTIES.

* * * (C.1) INFORMATION ACCOMPANYING RETURN.--A COUNTY MAY REQUIRE, BY ORDINANCE, AN OPERATOR, HOTEL OR BOOKING AGENT TO REMIT ANY OF THE FOLLOWING INFORMATION RELATED TO EACH HOTEL RENTAL TRANSACTION ON AN INFORMATION RETURN ON A QUARTERLY BASIS:

(1) THE ADDRESS OF EACH HOTEL OR OPERATOR ON BEHALF OF WHICH RENTS WERE COLLECTED.

(2) THE AMOUNT OF RENT, INCLUDING ANY ACCOMMODATION FEE, DISCOUNT ROOM CHARGE OR OTHER TAXABLE RECEIPT AND THE AMOUNT OF TAXES REMITTED FOR EACH HOTEL OR OPERATOR.

(C.2) RECORDS.--ANY RECORDS RECEIVED BY THE COUNTY UNDER SUBSECTION (C.1) SHALL BE FOR THE PURPOSE OF ADMINISTERING AND AUDITING THE COLLECTION OF TAXES UNDER THIS SECTION ONLY AND SHALL BE EXEMPT FROM PUBLIC ACCESS UNDER THE ACT OF FEBRUARY 14, 20250HB2083PN3731 - 3 - 2008 (P.L.6, NO.3), KNOWN AS THE RIGHT-TO-KNOW LAW.

(C.3) PENALTY.--IN ADDITION TO ANY OTHER PENALTY UNDER THIS SECTION, A COUNTY MAY IMPOSE A PENALTY NOT TO EXCEED $250 PER VIOLATION, PER DAY, FOR FAILING TO COMPLY WITH THIS SECTION.

PENALTIES COLLECTED UNDER THIS SUBSECTION SHALL BE DEPOSITED INTO THE SPECIAL FUND UNDER SUBSECTION (B) OR (C), AS APPLICABLE, TO BE USED FOR THE PURPOSES PROVIDED FOR IN THIS SECTION.

(C.4) POSTING.--A COUNTY THAT ENACTS AN ORDINANCE SHALL POST THE ORDINANCE AND THE ACCOMPANYING REGULATIONS OR FORMS, IF ANY, ON THE PUBLICLY ACCESSIBLE INTERNET WEBSITE OF THE COUNTY.

(C.5) CONFIDENTIALITY.--INFORMATION REPORTED UNDER THIS SECTION SHALL BE CONSIDERED CONFIDENTIAL TAXPAYER INFORMATION AND SUBJECT TO 53 PA.C.S.

§ 8437 (RELATING TO CONFIDENTIALITY OF TAX INFORMATION).

* * * (H) 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:

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

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

The Department of Community and Economic Development shall develop, in consultation with the Department of Revenue and <-- representatives from the County Commissioners Association of 20250HB2083PN2672 - 2 - Pennsylvania, the Pennsylvania State Association of County 20250HB2083PN3731 - 4 - Auditors, the Pennsylvania State Association of County Controllers and the County Treasurers' Association,Association OF <-- PENNSYLVANIA, uniform forms which may be adopted by a county, in whole or in part, for the remittance of tax and information accompanying a return.

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