[Adopted 5-15-2019 by Ord. No. 2019-02[1]]
[1]
Editor's Note: This ordinance also repealed former Art. I,
Hotel Excise Tax, adopted 12-31-1997 by Ord. No. 1997-08, as amended.
This article shall be known and may be cited as the "York County
Hotel Room Excise Tax Ordinance."
The Commissioners of the County of York, Pennsylvania, intend
to raise revenues to directly fund County-wide tourist promotion.
The following words and phrases when used in this article shall
have the meanings given to them in this section unless the context
clearly indicates otherwise:
The amount by which the rent or consideration exceeds the
discount room charge, if any.
An accommodation made available to the public consisting
of a private residence, which contains 10 or fewer bedrooms, used
for providing overnight accommodations to the public and in which
breakfast is the only meal served and is included in the charge for
the room.
Any company, person or other entity that:
Is in the business of facilitating, making or processing hotel
or lodging reservations or homestays on behalf of prospective occupants
and/or hotels or operators and collects payments for such accommodations
on behalf of or for an operator; or
Is paid a fee or otherwise derives any type of compensation
through facilitating, making or booking hotel or lodging reservations
or homestays by one or one or more. A public accommodation consisting
of a private residence, which contains 10 or fewer bedrooms, used
for providing overnight accommodations to the public or occupants,
regardless of whether such fee or compensation is paid by the hotel,
operator, occupant or other entity or collects payments for hotel
reservations or accommodations on behalf of or for an occupant, hotel
or operator, and regardless of whether a fee or other compensation
is paid for making the reservations or accommodations. Merely publishing
an advertisement for accommodations does not make the publisher a
booking agent; or
Has obtained a license and has registered with the Department
of Revenue of Pennsylvania and the County of York.
The term "booking agent" shall include, but not be limited to:
Online travel booking sites which are involved in the process
of listing vacant lodgings and/or homes to occupants, booking reservations
on behalf of occupants, operators or any other entity, and handling
any aspect of the resulting financial transaction; and/or
A hosting or other online site that provides a means through
which an operator, hotel or agent for an operator or hotel may accept
reservations for occupancy.
A permanent structure with beds and running water that is
located on a campground on state land or private property and is available
to provide overnight lodging for consideration to persons seeking
temporary accommodations. The term does not include a yurt or walled
tent.
Use by a board member, director, officer or employee of a
recognized tourist promotion agency of the authority of his or her
office or employment or any confidential information received through
his or her capacity in relation to a recognized tourist promotion
agency for the private pecuniary benefit of himself or herself, a
member of his or her immediate family or a business with which he
or she or a member of his or her immediate family is associated. The
term does not include an action having a de minimis economic impact
or which affects to the same degree a class consisting of the general
public or a subclass consisting of an industry, occupation or other
group which includes a board member, director, officer or employee,
a member of his or her immediate family or business with which he
or she or a member of his or her immediate family is associated.
Receipts, fees, charges, rentals, leases, cash, credits,
accommodation fees, property of any kind or nature or other payment
received by operators in exchange for or in consideration of the use
or occupancy by a transient of a room or rooms in a hotel or other
place of lodging as contemplated herein for any temporary period.
The County of York, Pennsylvania.
The amount charged by an operator to a booking agent in connection
with the sale of an accommodation by the booking agent.
A residence that is a self-contained accommodation used by
a family as a house, apartment, mobile home, houseboat, vehicle or
other substantial structure.
A form of lodging whereby occupants sleep at the residence
of a County resident for less than 30 consecutive days. Such use as
a homestay is considered an operator under this article.
A hotel, motel, inn, guesthouse, rooming house, bed and breakfast,
homestead or other structure located within the taxing district, which
holds itself out by any means, including advertising, license, registration
with an innkeepers' group, convention listing association, travel
publication or similar association or with a government agency, as
being available to provide overnight lodging or use of facility space
for consideration to persons seeking accommodation for less than 30
days; any place which advertises to the public at large or any segment
thereof that it will provide beds, sanitary facilities or other space
for a temporary period to members of the public at large; any place
recognized as a hostel, homestay or any cabin. The term does not include
any of the following:
A charitable institution.
A portion of a facility that is devoted to persons who have
an established permanent residence.
A college or university student residence hall currently occupied
by students enrolled in a degree program.
An educational or religious institution camp for children, including
a camp registered under the Act of November 10, 1959 (P.O. 1400, No.
497),[1] Entitled "An Act Providing for the annual registration
of organized camps for children, youth and adults; defining the duties
of the Department of Health of the Commonwealth of Pennsylvania; and
Prescribing Penalties."
A hospital.
A nursing home.
Part of a campground that is not a cabin.
A spouse, parent, brother, sister or child.
An action by a recognized tourism promotion agency that includes,
but is not limited to, promoting and encouraging visitors to visit
a specific county, counties or geographic region.
A township, borough or a home rule municipality, which was
formerly a township or borough.
The use or possession or the right to the use or possession
by any person other than a permanent resident of any room in a hotel
for any purpose or the right to the use or possession of the furnishings
or to the services accompanying the use and possession of the room.
A person other than a permanent resident who for a consideration
uses, possesses or has a right to use or possess any room or rooms
in a hotel under any lease, concession, permit, right of access, license
or agreement.
Any individual, partnership, nonprofit or profit-making association
or corporation or booking agent or other person or group of persons
who maintain, operate, manage, own, have custody of or otherwise possess
the right to rent or lease overnight accommodations in a building
to the public for consideration, which includes any bed and breakfast,
homestay, homestead, hotel and all other such accommodations.
A person who has occupied or has the right to occupancy of
a room or rooms in a hotel or lodging as an occupant or otherwise
for a period exceeding 30 consecutive days.
Includes any natural person, firm partnership, association,
corporate, fiduciary or other entity. Whenever used in any provision
of this article, which prescribes or imposes a fine or imprisonment
or both, the term person as applied to firm, partnership or association
shall include the member thereof. A firm, partnership, association
or cooperation may be subjected as an entity to the payment of a fine.
The nonprofit corporation, organization, association or agency, which is engaged in planning and promoting programs designed to stimulate and increase the volume of tourist, visitor and vacation business within the County and certified by the County as of the effective date of this ordinance or under § 107-16, and as that term is defined in the Act of April 28, 1961 (P.L. 111, No. 50),[2] known as the "Tourist Promotion Law" and which particular
nonprofit corporation, organization, association or agency heretofore
has been recognized by the Department of Commerce, all in accordance
with the terms of the said Tourist Promotion Law.
Includes, but is not limited to, any books, documents or
papers, which are pertinent to the collection and expenditures and
the proceeds of the hotel tax, which shall include the number of daily
transactions, the rate of each occupancy, the revenues received for
all transactions, cash receipts and sales journals, cash disbursements
and purchase journals and general ledgers.
The consideration received for occupancy valued in money,
whether received in money or otherwise, including all receipts, cash,
credits and property or services of any kind or nature and also all
accommodation fees and any amount for which the occupant is liable
for the occupancy without any deduction therefrom whatsoever, including
any amount charged by a booking agent. The term "rent" shall not include
gratuity.
A space in a building set aside for use and occupancy by
occupants or otherwise, for consideration, having at least one bed
or other sleeping accommodations provided. This includes the full
consideration for the area rented by an occupant even if the area
consists of multiple rooms, but only one is for sleeping accommodations.
A rental of a single-family dwelling or dwelling unit, like
an apartment or house, for less than 30 consecutive nights.
Any building designed for use exclusively as a dwelling unit
for one family.
The calendar year.
The activity involving the obtaining by a transient or occupant
of the use or occupancy of a hotel room from which consideration emanates
to the operator or booking agent under an expressed or implied contract.
An individual who obtains accommodation in a hotel by means
of registering at the facility for the temporary occupancy of a room
for the personal use of the individual by paying a fee to the operator.
The right to use, occupy or possess or the use, occupancy
or possession of, a dwelling unit, homestay or single-family unit
for a period of 30 consecutive calendar days or less.
The renting, letting, subletting, leasing or subleasing of
a dwelling unit, homestay or single-family unit for transient occupancy.
A.
A tax of 5% is hereby imposed on the full amount charged to an occupant
to include any accommodation fees received by each operator of a hotel
within the County or booking agent within the County from each transaction
of renting a room or rooms to accommodate transients. If a booking
agent, acting for an operator, collects payment, or any consideration
on behalf of the operator, the booking agent must also collect and
remit the tax imposed under this section for all payments received
through their platforms. Such tax payments must be remitted directly
to the County and not through the operator or other third party.
B.
If the County or any duly authorized representative is unable to
determine the tax due from operator records, the tax due for each
unpaid tax year shall be determined to be the lesser of the following:
(1)
2% of the consideration that could have been received by the operator
for all hotel rooms during the tax year at occupancy rates in effect
at the time of the determination.
(2)
2% of the annualized consideration received during the tax year prior
to the determination, which shall be based upon the information filed
by the operator or booking agent, even if such information is not
for the entire prior year.
A.
The operator of every hotel within the County shall collect the tax
imposed under this article from the occupant or occupants of every
room or rooms rented. The operator shall then pay over the tax collected
to the County in accordance with the rules and regulations concerning
the collection of the tax established by the County Treasurer.
B.
A booking agent shall collect and remit the tax on behalf of an operator.
An operator shall not be responsible for collecting and remitting
the hotel room excise tax on any transaction for which it has received
confirmation that the booking agent has collected and remitted the
tax.
All operators and booking agents shall file with the County Treasurer a hotel room excise tax return summarizing the taxable and nontaxable consideration received. The tax return shall be filed in accordance with the provisions of § 107-6.
A.
Operators and booking agents filing tax returns. Each operator in
the County and booking agent filing tax returns shall maintain records
for three years after the close of the tax year.
B.
Operators and booking agents not filing tax returns. Each operator
in the County and booking agent who has not filed hotel tax returns
timely shall maintain records for three years after a hotel tax return
for a tax year has been filed.
The County or any duly authorized representative shall have
access to any books, documents, papers and records of the operator,
booking agent and recognized tourist promotion agency, which are directly
pertinent to the collection and expenditure of the proceeds of the
tax authorized by this article, for the purpose of making audit, examination,
excerpts and transcriptions. Such documents to be made available to
the County auditor after receipt of a letter from the County. Such
information as requested in the letter to be provided to the County
agency within 30 days of the date of the letter.
A penalty of 1.5% per month shall be imposed upon the operator
of a hotel, booking agent or individual for failure to timely collect
and remit the tax authorized by the provisions of this article. In
addition to other remedies available for collection of debts, the
County may file a lien upon the hotel or other operator location in
the name of the County and for the use of the County as provided by
law.
Whenever any operator, booking agent or individual shall fail
to pay the tax as herein provided, upon request of the County Treasurer,
the County Solicitor shall bring or cause to be brought a civil action
in any court having jurisdiction to enforce the payment of all taxes
and late payment fees due.
Within 30 days after the effective date of the hotel occupancy
tax or within 30 days after commencing business, which is later, each
operator of a hotel shall register said hotel with the County Treasurer
by completing the registration form provided by the Treasurer.
A.
Any person who shall violate any of the provisions of this article
shall, upon conviction thereof, in a summary proceeding before any
District Magistrate in York County, be sentenced to pay a fine of
not more than $75 for the first offense, $150 for the second offense,
$225 for the third offense and $300 for the fourth and each additional
offense, and cost of prosecution for each violation thereof, and,
in default of payment of such fine and costs, to undergo imprisonment
for not more than 30 days.
B.
Each twenty-four-hour period during which a violation exists after
notice shall have been given, in writing, by registered mail, return
receipt requested, shall constitute a separate violation of this article.
A.
The County Treasurer shall collect and deposit the revenues received
from the tax in a special fund established for that purpose.
B.
The County shall distribute the revenues from the special fund in
the following manner:
(1)
Deduct from the fund an administration fee in an amount established
from time to time by resolution or motion, but not to exceed 4% of
the taxes collected in any tax year, to defray the costs associated
with the collection of the tax.
(2)
Distribute to the recognized tourist promotion agency authorized
to act within the Court all remaining revenues not later than 60 days
after receipt of the tax revenues.
A.
The revenue from the special fund shall be used by the recognized
tourist promotion agency for any of the following purposes:
(1)
Marketing the area served by the agency as a leisure travel destination.
(2)
Marketing the area served by the agency as a business, convention
or meeting travel destination.
(3)
Using all appropriate marketing tools to accomplish these purposes,
including, but not limited to, advertising, publicity, publications,
direct marketing, sales, technology and participation in industry
trade shows that attract tourists or travelers to the area served
by the agency.
(4)
Programs, expenditures or grants that are directly and substantially
related to tourism or a business, convention or meeting travel destination
within the County, augment and do not compete with private sector
tourism or travel efforts and improve and expand the County as a destination
market as deemed necessary by the recognized tourist promotion agency.
The following shall apply to grants awarded under this subsection:
(5)
Any other tourism or travel marketing or promotion program, expenditure
or project that does not compete with private sector tourism or travel
efforts as deemed necessary by the recognized tourist promotion agency.
B.
The recognized tourist promotion agency receiving any revenues from
the tax authorized by this article shall annually submit an audited
report on the income and expenditures incurred to the County Board
of Commissioners.
A.
The County Treasurer shall be responsible for administering the provisions
of this article. The County Treasurer shall promulgate and submit
administrative rules and regulations to the Board of Commissioners
for its approval from time to time by resolution or motion.
B.
The County may certify a nonprofit corporation, organization, association
or agency to serve as the County's recognized tourist promotion
agency. The County may not have more than one recognized tourist promotion
agency at any given time.
(1)
The County must certify the recognized tourist promotion agency
by resolution of the Board of Commissioners, concurred in by resolution
of the governing bodies of cities, boroughs, towns or townships with
the County, which have an aggregate of more than 50% of the total
population of the County as determined by the most recently completed
federal decennial census.
(2)
The recognized tourist promotion agency shall operate until
that agency has dissolved as an entity, withdrawn its certification
or has been decertified by the County as provided under this section.
(3)
Notwithstanding any other provision of law, the County may decertify
the recognized tourist promotion agency by resolution of the Board
of Commissioners, concurred in by resolution of the governing bodies
of cities, boroughs, towns or townships with the County which have
an aggregate or more than 65% of the total population of the County
as determined by the most recently completed federal decennial census.
The County shall hold at least one public hearing on decertification
no less than seven days before a meeting to adopt a resolution for
decertification.
C.
This section shall apply to recognized tourist promotion agencies,
regardless of the date on which they were recognized under the Act
of July 4, 2008 (P.L. 621, No. 50),[1] known as the "Tourism Promotion Act," or certified by
the County under this section.
[1]
Editor's Note: See 73 P.S. § 410.1 et seq.
