Hotel Occupancy Tax is imposed upon the rent paid for the occupancy of a room or rooms in a hotel within the Commonwealth. The term hotel is defined as a building or buildings in which the public may,for a consideration, obtain sleeping accommodations. The term hotel shall not include any charitable, educational or religious summer camp for children, hospital or nursing home. An additional local Hotel Occupancy Tax is imposed on the occupancy of rooms in hotels within a county or city which imposes a local tax. Hotel Occupancy Taxes are in addition to any other room rental taxes imposed.
To Read More: State of Pennsylvania-Hotel Occupancy Tax!
Source: Business Documents Filing In All 50 States
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