Bill > HB2082

This bill amends the Tax Reform Code of 1971 to modify hotel occupancy tax collection regulations, primarily focusing on how booking agents handle tax collection and remittance. The bill requires booking agents to collect and remit not only the standard 6% hotel room rental tax, but also additional taxes related to various local and regional authorities, such as the Pennsylvania Intergovernmental Cooperation Authority and county convention center authorities. The legislation introduces new provisions that allow counties to require monthly information returns from operators and booking agents, including details like accommodation fees, discount room rates, and tax collection amounts. Importantly, the bill stipulates that operators will not be liable for taxes on accommodation fees, and booking agents are not required to separately disclose tax amounts for discount room charges versus accommodation fees. The records collected by counties under these new provisions will be exempt from public access under the Right-to-Know Law and are intended solely for tax administration and auditing purposes. The bill will take effect 60 days after its enactment.

Business and Industry

https://www.palegis.us/legislation/bills/2025/hb2082