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 providing for uniform hotel tax report and forms.

PRINTER'S NO.    2672

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 2083
                                               Session of
                                                 2025

     INTRODUCED BY DALEY, POWELL, WAXMAN, HILL-EVANS, SANCHEZ,
        MALAGARI, D. WILLIAMS, INGLIS AND CERRATO, DECEMBER 5, 2025

     REFERRED TO COMMITTEE ON TOURISM, RECREATION AND ECONOMIC
        DEVELOPMENT, DECEMBER 5, 2025


                                    AN ACT
 1   Amending Title 16 (Counties) of the Pennsylvania Consolidated
 2      Statutes, in hotel tax, further providing for hotel room
 3      rental tax in third through eighth class counties and
 4      providing for uniform hotel tax report and forms.
 5      The General Assembly of the Commonwealth of Pennsylvania
 6   hereby enacts as follows:
 7      Section 1.    Section 17507(k) of Title 16 of the Pennsylvania
 8   Consolidated Statutes is amended by adding a definition and the
 9   section is amended by adding subsections to read:
10   § 17507.   Hotel room rental tax in third through eighth class
11                counties.
12      * * *
13      (c.1)   Information accompanying return.--A county may
14   require, by ordinance, an operator, hotel or booking agent to
15   remit any of the following information related to each hotel
16   rental transaction on an information return on a monthly basis:
17          (1)   The name of the operator or hotel on behalf of which
18      rents were collected.
 1            (2)   The accommodation fee.
 2            (3)   The discount room rate.
 3            (4)   The amount of taxes collected on behalf of each
 4      hotel or operator.
 5      (c.2)    Records.--Any records received by the county under
 6   subsection (c.1) shall be for the purpose of administering and
 7   auditing the collection of taxes under this section only, and
 8   shall be exempt from public access under the act of February 14,
 9   2008 (P.L.6, No.3), known as the Right-to-Know Law.
10      (c.3)    Penalty.--In addition to any penalty under subsection
11   (j), a county may impose a penalty not to exceed $250 per
12   violation, per day, for failing to comply with this section.
13   Penalties collected under this subsection shall be deposited
14   into the special fund under subsection (c) to be used for the
15   purposes provided for in this section.
16      * * *
17      (k)     Definitions.--The following words and phrases when used
18   in this section shall have the meanings given to them in this
19   subsection unless the context clearly indicates otherwise:
20      * * *
21      "Booking agent."    A person or entity that facilitates or
22   collects payment for hotel accommodations on behalf of or for an
23   operator. The term shall not include a person who merely
24   publishes advertisements for accommodations.
25      * * *
26      Section 2.    Title 16 is amended by adding a section to read:
27   § 17510.    Uniform hotel tax report and forms.
28      The Department of Community and Economic Development shall
29   develop, in consultation with the Department of Revenue and
30   representatives from the County Commissioners Association of

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1   Pennsylvania, the Pennsylvania State Association of County
2   Auditors, the Pennsylvania State Association of County
3   Controllers and the County Treasurers' Association, uniform
4   forms which may be adopted by a county, in whole or in part, for
5   the remittance of tax and information accompanying a return.
6      Section 3.   This act shall take effect in 60 days.




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