Pennsylvania Act 2012-145 — COUNTY CODE - HOTEL ROOM RENTAL TAX

Act text

Session of 2012

No. 2012-145

HB 1478

AN ACT

Amending the act of August 9, 1955 (P.L.323, No.130), entitled, as amended, "An act relating to counties of the first, third, fourth, fifth, sixth, seventh and eighth classes; amending, revising, consolidating and changing the laws relating thereto; relating to imposition of excise taxes by counties, including authorizing imposition of an excise tax on the rental of motor vehicles by counties of the first class; and providing for regional renaissance initiatives," in alternative provision for third class county convention center authorities, further providing for hotel room rental tax.

The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows:

Section 1. Section 2399.72(b), (c), (d) and the definition of "tourist promotion agency" in subsection (k) of the act of August 9, 1955 (P.L.323, No.130), known as The County Code, added October 18, 2000 (P.L.541, No.73), are amended to read:

Section 2399.72. Hotel Room Rental Tax.--* * *

(b) The rate of tax imposed under this section by the county in which the authority's convention center facilities are located shall not exceed [five] seven per centum.

(c) Subject to the deduction of the administrative fee authorized by subsection (i), [eighty per centum of revenues received from taxes imposed pursuant to this section shall be deposited within two working days in the special fund required under subsection (d) for the use of the authority for authority purposes. Twenty per centum of the revenues received from taxes imposed pursuant to this section shall be deposited within two working days in the tourist promotion agency fund required under subsection (d) until disbursed as provided in subsection (g).] the revenues shall be distributed as follows:

(1) The revenues from the special funds required under subsection (d) attributable to the levy of the first five per centum of the tax shall be distributed as follows:

(i) Eighty per centum shall be deposited within two working days in the special fund required under subsection (d) for the use of the authority for authority purposes.

(ii) Twenty per centum shall be deposited within two working days in the tourist promotion agency fund required under subsection (d) until disbursed as provided in subsection (g).

(2) The revenues from the special fund attributable to the levy of the remaining two per centum of the tax shall be deposited in the tourist promotion agency fund required under subsection (d) until disbursed pursuant to subsection (g).

(d) The treasurer of each county electing to impose the tax authorized under this section is hereby directed to collect the tax and subject to the deduction of the administrative fee authorized by subsection (i):

(1) to deposit eighty per centum of the revenues [received from] attributable to the levy of the first five per centum of the tax in a special fund established for the purposes set forth in this section; [and]

(2) to deposit twenty per centum of the revenues [received from] attributable to the levy of the first five per centum of the tax in the tourist promotion agency fund until disbursed pursuant to subsection (g)[.] ; and

(3) to deposit the revenues attributable to the levy of the remaining two per centum of the tax in the tourist promotion agency fund until disbursed pursuant to subsection (g).

Interest on moneys deposited in the funds shall accrue proportionately to the respective funds as provided in this section. The treasurer is hereby authorized to establish rules and regulations concerning the collection of the tax, which collection shall occur not more often than monthly nor less often than quarterly.

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(k) As used in this section, the following words and phrases shall have the meanings given to them in this subsection:

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"Tourist promotion agency" shall mean the agency designated by the governing body of a county or county seat in which the convention center facilities are located to be eligible for grants from the Department of Community and Economic Development pursuant to the act of [April 28, 1961 (P.L.111, No.50), known as the "Tourist Promotion Law."] July 4, 2008 (P.L.621, No.50), known as the "Tourism Promotion Act."

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Section 2. This act shall take effect in 60 days.

APPROVED--The 8th day of October, A.D. 2012.

TOM CORBETT