38 chapters · 535 sections in this title.
16 Pa.C.S. § 17501 Authorization of hotel tax
5.3K chars
(a) Imposition.--The county commissioners of any county of the third class having a second class A city located therein may impose a hotel tax not to exceed 7% of the consideration received by each operator of a hotel within the county from each transaction of renting a room or r…
16 Pa.C.S. § 17502 Authorization of five percent hotel tax for a county of the third class
9.6K chars
(a) Imposition.--The county commissioners of any county of the third class having a population under the 1990 Federal Decennial Census in excess of 237,000 residents, but less than 240,000 residents, may impose a hotel tax not to exceed 5% of the consideration received by each op…
16 Pa.C.S. § 17504 Authorization of five percent hotel tax for a county of the fifth class
7.8K chars
(a) Imposition.--The county commissioners of any county of the fifth class having a population under the 2010 Federal Decennial Census in excess of 101,000 residents, but less than 102,000 residents, may impose a hotel tax not to exceed 5% of the consideration received by each op…
16 Pa.C.S. § 17505 Hotel room rental tax in certain third class counties
5.5K chars
(a) Imposition.--A county may, by ordinance, impose a tax which shall be known as the hotel room rental tax on the consideration received by each operator of a hotel within the county from each transaction of renting a room or rooms to accommodate temporary residents. The tax sha…