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:
ACCOMMODATION FEE
The amount by which the rent or consideration exceeds the
discount room charge, if any.
BED AND BREAKFAST or HOMESTEAD
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.
BOOKING AGENT
A.
Any company, person or other entity that:
(1)
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
(2)
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
(3)
Has obtained a license and has registered with the Department
of Revenue of Pennsylvania and the County of York.
B.
The term "booking agent" shall include, but not be limited to:
(1)
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
(2)
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.
CABIN
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.
CONFLICT OF INTEREST
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.
CONSIDERATION
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.
COUNTY
The County of York, Pennsylvania.
DISCOUNT ROOM CHARGE
The amount charged by an operator to a booking agent in connection
with the sale of an accommodation by the booking agent.
DWELLING UNIT
A residence that is a self-contained accommodation used by
a family as a house, apartment, mobile home, houseboat, vehicle or
other substantial structure.
HOMESTAY
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.
HOTEL
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.
A charitable institution.
B.
A portion of a facility that is devoted to persons who have
an established permanent residence.
C.
A college or university student residence hall currently occupied
by students enrolled in a degree program.
D.
An educational or religious institution camp for children, including
a camp registered under the Act of November 10, 1959 (P.O. 1400, No.
497), 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."
G.
Part of a campground that is not a cabin.
MARKETING
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.
MUNICIPALITY
A township, borough or a home rule municipality, which was
formerly a township or borough.
OCCUPANCY
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.
OCCUPANT
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.
OPERATOR
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.
PERMANENT RESIDENT
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.
PERSON
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.
RECOGNIZED TOURIST PROMOTION AGENCY
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), 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.
RECORDS
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.
RENT
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.
ROOM
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.
SHORT-TERM RENTAL
A rental of a single-family dwelling or dwelling unit, like
an apartment or house, for less than 30 consecutive nights.
TRANSACTION
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.
TRANSIENT
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.
TRANSIENT OCCUPANCY
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.
TRANSIENT RENTAL
The renting, letting, subletting, leasing or subleasing of
a dwelling unit, homestay or single-family unit for transient occupancy.
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.
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.