This bill amends the Tax Reform Code of 1971, specifically focusing on the hotel occupancy tax. It establishes a six percent excise tax on room rentals in hotels across Pennsylvania, which must be collected by the hotel operator from the occupant and remitted to the Commonwealth. A significant change is the requirement for booking agents, when acting on behalf of hotel operators, to collect and remit not only the state tax but also any additional hotel taxes imposed under various acts, including those related to county convention centers and hotel taxes. The bill also clarifies that the taxes collected will be deposited into the Tourism Promotion Fund or according to county ordinances.

Furthermore, the bill allows counties to mandate that operators, hotels, or booking agents provide specific information regarding hotel rental transactions on a monthly basis. This includes details such as the name of the hotel, accommodation fees, discount rates, and taxes collected. It also stipulates that any records received by counties for tax administration purposes will be exempt from public access under the Right-to-Know Law. Additionally, the bill states that operators will not be liable for taxes related to accommodation fees, and booking agents are not required to separately disclose tax amounts associated with discount room charges. The act is set to take effect in 60 days.

Statutes/Laws affected:
Printer's No. 2671 (Dec 05, 2025): P.L.6, No.2