Bill > HB2083

This bill modifies Pennsylvania's hotel room rental tax regulations for third through eighth class counties by expanding reporting requirements and defining terms. The bill requires hotels, operators, and booking agents (entities that facilitate accommodation payments) to submit monthly information returns including details like the operator's name, accommodation fees, discount room rates, and taxes collected. It clarifies that booking agents do not include those who merely publish advertisements. The bill also introduces a potential penalty of up to $250 per violation per day for non-compliance, with collected penalties to be deposited into a special fund. Additionally, the bill mandates that the Department of Community and Economic Development develop uniform tax reporting forms in consultation with various state associations, which counties can voluntarily adopt. The records submitted under these new requirements will be exempt from public access under the Right-to-Know Law and can only be used for tax administration and auditing purposes. The bill will take effect 60 days after its passage.

Business and Industry

https://www.palegis.us/legislation/bills/2025/hb2083