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An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, to amend and supplement Article I of Chapter 475 of the Code of Allegheny County entitled “Hotel Room Rental Tax,” to clarify the imposition, collection, and remittance of Hotel Tax on short-term rentals of accommodations.
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Whereas, the Treasurer of Allegheny County is authorized to collect a seven (7) per cent Hotel Room Rental Tax pursuant to 53 Pa. C.S. § 8721 and 16 P.S. § 3000.306; and
Whereas, private homes that are made available by operators as short-term rental accommodations are considered Hotels subject to the Hotel Room Rental Tax; and;
Whereas, the Treasurer of Allegheny County seeks to require booking agents that facilitate reservations or collect payment for hotel accommodations on behalf of or for an operator to collect and remit Hotel Room Rental Tax to the County.
The Council of the County of Allegheny hereby enacts as follows:
Section 1. Article I of Chapter 475 of the Code of Allegheny County is hereby amended as follows:
CHAPTER 475. TAXATION
Article 1. Hotel Room Rental Tax
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§ 475-2. Definitions.
The following words and phrases when used in this article shall have, unless the context clearly indicates otherwise, the meanings ascribed to them in this section:
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BOOKING AGENT
Any company, person, or other entity that:
A. Is in the business of facilitating, making or processing hotel reservations on behalf of prospective patrons and/or hotels or operators; or
B. Is paid a fee or otherwise derives any type of compensation through facilitating, making or booking hotel reservations by one or more patrons, regardless of whether such fee or compensation is paid by the hotel, operator, patron, or other entity or collects payments for hotel reservations or accommodations on behalf of or for a patron, hotel or operator, and regardless of whether a fee or other compensation is paid for making the reservations for accommodations. Merely publish...
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