HB 2082 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in hotel occupancy tax, further providing for imposition of tax.

PRINTER'S NO.   2671

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 2082
                                                  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 the act of March 4, 1971 (P.L.6, No.2), entitled "An
 2      act relating to tax reform and State taxation by codifying
 3      and enumerating certain subjects of taxation and imposing
 4      taxes thereon; providing procedures for the payment,
 5      collection, administration and enforcement thereof; providing
 6      for tax credits in certain cases; conferring powers and
 7      imposing duties upon the Department of Revenue, certain
 8      employers, fiduciaries, individuals, persons, corporations
 9      and other entities; prescribing crimes, offenses and
10      penalties," in hotel occupancy tax, further providing for
11      imposition of tax.
12      The General Assembly of the Commonwealth of Pennsylvania
13   hereby enacts as follows:
14      Section 1.    Section 210 of the act of March 4, 1971 (P.L.6,
15   No.2), known as the Tax Reform Code of 1971, is amended to read:
16      Section 210.    Imposition of Tax.--(a)     There is hereby
17   imposed an excise tax of six per cent of the rent upon every
18   occupancy of a room or rooms in a hotel in this Commonwealth,
19   which tax shall be collected by the operator from the occupant
20   and paid over to the Commonwealth as herein provided.
21      (a.1)   If a booking agent, acting for an operator, collects
22   payment for rent, the booking agent [must] shall collect and
 1   remit the following:
 2      (1)    [The] the tax imposed under [this section.] subsection
 3   (a);
 4      (2)    [Any] all additional or optional hotel [tax] taxes
 5   imposed under any of the following:
 6      (i)    The act of June 5, 1991 (P.L.9, No.6), known as the
 7   "Pennsylvania Intergovernmental Cooperation Authority Act for
 8   Cities of the First Class";
 9      (ii)    The act of December 21, 1998 (P.L.1307, No.174), known
10   as the "Community and Economic Improvement Act";
11      (iii)   64 Pa.C.S. Ch. 60 (relating to Pennsylvania Convention
12   Center Authority);
13      (iv)    [Articles XVII and XXIII of the act of August 9, 1955
14   (P.L.323, No.130), known as "The County Code"; or] 16 Pa.C.S.
15   Chs. 173 (relating to third class county convention center
16   authorities) and 175 (relating to hotel tax); or
17      (v)    The act of July 28, 1953 (P.L.723, No.230), known as the
18   "Second Class County Code."
19      (b)    Notwithstanding any provision of law to the contrary,
20   the following shall apply:
21      (1)    The tax collected and remitted [tax imposed under] in
22   compliance with subsection [(a)(1)] (a.1)(1) shall be deposited
23   into the Tourism Promotion Fund established under section 212.
24      (2)    The tax collected and remitted [tax imposed under] in
25   compliance with subsection [(a)(2)] (a.1)(2) shall be deposited
26   in accordance with a county ordinance.
27      (3)    In addition to powers under this act or any other act, a
28   county may require, by ordinance, an operator, hotel or booking
29   agent to remit any of the following information related to each
30   hotel rental transaction on an information return on a monthly

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 1   basis:
 2      (i)    the name of the operator or hotel on behalf of which
 3   rents were collected;
 4      (ii)    the accommodation fee;
 5      (iii)    the discount room rate; and
 6      (iv)    the amount of taxes collected on behalf of each hotel
 7   or operator.
 8      (4)    Any records received by a county under paragraphs (2)
 9   and (3) shall be for the purpose of administering and auditing
10   the collection of the county's taxes and shall be exempt from
11   public access under the act of February 14, 2008 (P.L.6, No.3),
12   known as the "Right-to-Know Law."
13      (c)    An operator shall not be liable for tax owed regarding
14   an accommodation fee.
15      (d)    A booking agent shall not be required to separately
16   disclose to an occupant the amount of the tax imposed that
17   relates to a discount room charge versus an accommodation fee.
18      Section 2.    This act shall take effect in 60 days.




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