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HB 2082

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in hotel occupancy tax, further providing for imposition of tax.

2025-2026 Regular Session Introduced by Johanny Cepeda-Freytiz and 10 co-sponsors

The bill keeps the 6% hotel tax and adds booking agents as collectors, requiring remittance of state and optional local taxes and reporting to counties.

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WeVote Research Nonpartisan
Bill Summary · HB 2082

Bill Summary: HB 2082 (2025-2026) — Pennsylvania Tax Reform Code, Hotel Occupancy Tax

Purpose and intent

  • Amends the Tax Reform Code of 1971 to modify the hotel occupancy tax framework in Pennsylvania.
  • Clarifies imposition of the existing 6% excise tax on rent for hotel room occupancy and expands administrative and reporting requirements, including potential data collection by counties and booking agents.

Key provisions and changes

  • Imposition of tax (Section 210(a))

    • Restates the current 6% excise tax on rent for occupancy of hotel rooms in Pennsylvania.
    • Tax is collected by the hotel/operator from the occupant and remitted to the Commonwealth.

  • Booking agents’ duties (new subsection a.1)

    • If a booking agent collects payment for rent on behalf of an operator, the booking agent must:
    • Collect and remit the 6% tax (a) to the Commonwealth.
    • Collect and remit any additional or optional hotel taxes that may apply under other statutes or acts listed (e.g., acts governing intergovernmental authorities, community improvement acts, convention centers, county codes as specified).
    • The proposed list includes:
    • Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class
    • Community and Economic Improvement Act
    • Pennsylvania Convention Center Authority statutes
    • Third Class County convention center authorities and hotel tax (Chs. 173 & 175)
    • Second Class County Code

  • Tax allocation and administration (Section 210(b))

    • Tax collected under the booking-agent pathway (a.1)(1) is deposited into the Tourism Promotion Fund established under Section 212.
    • Tax collected under the booking-agent pathway for additional/optional taxes (a.1)(2) is deposited according to county ordinance.
    • Counties may require operators, hotels, or booking agents to report monthly or quarterly information related to each hotel rental transaction. Items potentially reported include:
    • Operator or hotel name
    • Accommodation fee
    • Discount room rate
    • Amount of taxes collected for each hotel or operator
    • Address of each hotel or operator
    • Rent amount (including accommodation fee, discount room charge or other taxable receipt) and the amount of taxes remitted
    • Reported information is intended to aid county tax administration and auditing.

  • Public access and confidentiality (Sections 210(b)(4)-(6))

    • Records received by a county may be exempt from public access under the Right-to-Know Law.
    • Counties that enact reporting ordinances must post the ordinance and any forms/regulations on their publicly accessible website.
    • Information reported under this section is confidential tax information, protected by confidentiality provisions.

  • Operator and booking agent liability (Sections 210(c)-(d))

    • An operator is not liable for the tax owed on an accommodation fee (i.e., taxes on the accommodation fee may be treated as the operator’s responsibility, while other aspects are handled by the booking agent as configured in the act).
    • A booking agent is not required to disclose separately to the occupant the portion of the tax attributable to a discount room charge versus the accommodation fee.

  • Effective date

    • The act takes effect 60 days after enactment.

Affected parties

  • Operators and hotels: Subject to the 6% tax and potential alignment with new reporting requirements, especially when using booking agents.
  • Booking agents: May be required to collect and remit both the state hotel tax and any additional or optional local taxes; subject to new information-reporting requirements.
  • County governments: Could administer and audit local tax components, impose reporting requirements, determine allocation of local tax proceeds, and publish ordinances/regulations related to the new data collection.
  • Tourism Promotion Fund: Tax revenues collected via the statutory pathway would fund this dedicated fund.

Procedural and timeline aspects

  • The bill was introduced in December 2025, referred to Tourism, Recreation & Economic Development, and reported as amended in June 2026.
  • Effective date is 60 days after enactment.
  • Provisions include new reporting formats and potential confidentiality protections, with counties empowered to set certain reporting requirements and publish them online.

Notes on scope and impact

  • Expands the role of booking agents in tax collection and extends the mechanism for routing tax revenue to multiple funds/authorities (Tourism Promotion Fund and various county-specific allocations).
  • Introduces potential data collection and confidentiality safeguards, balancing transparency of county tax administration with taxpayer privacy.
  • May increase administrative obligations for operators and booking platforms, particularly around reporting and remittance of taxes to both state and local authorities.

Compiled from official sources — confirm details with the bill’s official record.

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