Counties could require monthly hotel rental reports

A county may require operators, hotels, or booking agents to report details about each hotel rental transaction every month. This applies in counties classified from the third through eighth class. Booking agents include people or businesses that arrange stays or collect payment for an operator, but not those who only advertise accommodations. A county must adopt an ordinance to require the information. If enacted, this section would take effect 60 days later; no separate start date for county reporting is stated.

A county may use records it receives only to administer and audit hotel tax collection. This applies to records a county receives under the monthly reporting rule in counties classified from the third through eighth class. Records received under the monthly reporting rule are exempt from public access under Pennsylvania's Right-to-Know Law. If enacted, this section would take effect 60 days later.

A county may impose a penalty of up to $250 per violation, per day, for failing to comply with the hotel tax section. This applies to failures to comply with the hotel tax section in counties classified from the third through eighth class. The county decides whether to impose the penalty. Collected penalties must go to the special fund for purposes allowed under the section. If enacted, this section would take effect 60 days later.

The Department of Community and Economic Development must develop uniform forms for hotel tax payments and information submitted with a return. The forms cover hotel tax payments and information submitted with a tax return. The department must consult the Department of Revenue and named county associations when developing the forms. Counties may choose to adopt all, part, or none of the forms. If enacted, this section would take effect 60 days later; no separate deadline for developing the forms is stated.