Pennsylvania legislation · 2025-2026 Regular Session
Pennsylvania HB2082: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in hotel occupancy tax, further providing for imposition of tax.
Status: In committee, September 28, 2026
What the bill says
An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," in hotel occupancy tax, further providing for imposition of tax.
From the introduced text, December 5, 2025:
An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," in hotel occupancy tax, further providing for imposition of tax. The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows: Section 1. Section 210 of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended to read: Section 210. Imposition of Tax.--(a) There is hereby imposed an excise tax of six per cent of the rent upon every occupancy of a room or rooms in a hotel in this Commonwealth, which tax shall be collected by the operator from the occupant and paid over to the Commonwealth as herein provided. (a.1) If a booking agent, acting for an operator, collects payment for rent, the booking agent [must] shall collect and remit the following: (1) [The] the tax imposed under [this section.] subsection (a); (2) [Any] all additional or optional hotel [tax] taxes imposed under any of the following: (i) The act of June 5, 1991 (P.L.9, No.6), known …