Bill > SB1105

This bill modifies the hotel room rental tax law for counties classified as third through eighth class in Pennsylvania, expanding reporting requirements for hotel and booking operators. The bill adds provisions that allow counties to require monthly or quarterly transaction reporting from hotel operators and booking agents to verify accurate tax collection, with potential daily penalties of up to $250 for non-compliance. The bill also clarifies and expands definitions of key terms like "accommodation fee," "discount room charge," and "rent" by referencing the Tax Reform Code of 1971. The new transaction information reporting requirements include detailed disclosures such as the specific hotels where rents were collected, accommodation fees, tax amounts, patron names and addresses, occupancy dates, monetary consideration, and any special tax classifications or exemptions. These changes aim to provide counties with more comprehensive information to ensure proper hotel room tax collection and compliance. The bill will take effect 60 days after its enactment.

Business and Industry

https://www.palegis.us/legislation/bills/2025/sb1105