Allegheny County, PA
 
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Table of Contents
Table of Contents
[Adopted by the Board of Commissioners 1-10-1991]
This article shall be known and may be cited as the "Hotel Room Rental Tax Ordinance of Allegheny County."
The following words and phrases when used in this article shall have, unless the context clearly indicates otherwise, the meanings ascribed to them in this section:
A. 
Any company, person, or other entity that:
(1) 
Is in the business of facilitating, making or processing hotel reservations on behalf of prospective patrons and/or hotels or operators; or
(2) 
Is paid a fee or otherwise derives any type of compensation through facilitating, making or booking hotel reservations by one or more patrons, regardless of whether such fee or compensation is paid by the hotel, operator, patron, or other entity or collects payments for hotel reservations or accommodations on behalf of or for a patron, hotel or operator, and regardless of whether a fee or other compensation is paid for making the reservations for accommodations. Merely publishing an advertisement for accommodations does not make the publisher a booking agent.
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 to patrons, booking reservations on behalf of patrons, 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 hotel occupancy.
CONSIDERATION
Receipts, fees, charges, rentals, leases, cash, credits, 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 for any temporary period.
CONVENTION CENTER or EXHIBITION HALL
A building or series of buildings not used for the retail sale of merchandise or part of any shopping center, mall or other retail center together with any land appurtenant thereto, a major function of which is to house meetings, exhibitions, shows, conventions, assemblies, convocations and similar gatherings; provided that one of the aforesaid buildings shall contain a minimum of 75,000 gross square feet of exhibition space for shows and conventions.
COUNTY
County of Allegheny.
HOTEL
A hotel, motel, inn, guest house or other building located within the taxing jurisdiction which holds itself out by any means including advertising, license, registration with any innkeeper's group, convention listing association, travel publication or similar association or with any government agency as being available to provide overnight lodging or use of facility space for consideration to persons seeking temporary accommodation; 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 hostelry; provided, that portions of such facility which are devoted to persons who have established permanent residence shall not be included in this definition.
MUNICIPALITY
A township, borough or a home rule municipality which was formerly a township or a borough.
OCCUPANCY
The use or possession or the right to 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.
OPERATOR
Any individual, partnership, nonprofit or profit-making association or corporation 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 any hotel to the public for consideration.
OPERATING DEFICIT
The excess of expenses over receipts from the operation and management of a convention center or exhibition hall.
PATRON
Any person who pays the consideration for the occupancy of a room or rooms in a hotel.
PERMANENT RESIDENT
Any person who has occupied or has the right to occupy any room or rooms in a hotel as a patron or otherwise for a period exceeding 30 consecutive days.
RECOGNIZED TOURIST PROMOTION AGENCY
The nonprofit corporation, organization, association or agency which is and has been engaged in planning and promoting programs designed to stimulate and increase the volume of tourist, visitor and vacation business within counties serviced by such agencies 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 said Tourist Promotion Law.
REGIONAL TOURIST PROMOTION ACTIVITIES
Services, activities, facilities and events which result in a significant number of nonresidents visiting the County for recreational, cultural or educational purposes.
ROOM
A space in a hotel set aside for use and occupancy by patrons, or otherwise, for consideration, having at least one bed or other sleeping accommodation provided therein.
TEMPORARY
A period of time not exceeding 30 consecutive days.
TRANSACTION
The activity involving the obtaining by a transient or patron of the use of occupancy of a hotel room from which consideration emanates to the operator under an express or an implied contract.
TRANSIENT
Any individual who obtains accommodation in any hotel for himself by means of registering at the facility for the temporary occupancy of any room for the personal use of that individual by paying to the operator of the facility a fee in consideration therefor.
A tax not to exceed 5% is hereby imposed on the consideration received by each operator of a hotel within the County from each transaction of renting a room or rooms to accommodate transients.
A. 
The operator of every hotel within the County shall collect the tax imposed under this article from the patron or patrons of every room or rooms rented. The operator shall then pay over the tax collected to the County in accordance with rules and regulations concerning the collection of the tax established by the County's Treasurer.
B. 
A booking agent may, or if required by applicable state law, shall collect and remit the tax on behalf of an operator. An operator shall not be responsible for collecting and remitting the Hotel Room Rental Tax on any transaction for which it has received confirmation that the booking agent has collected and remitted the tax.
[Added 3-22-2016 by Ord. No. 04-16]
All taxes due and unpaid under this article shall be recoverable by the County in accordance with rules and regulations established by the County's Treasurer.
[Amended 3-22-2016 by Ord. No. 04-16]
The County Treasurer shall collect the tax imposed under this article from the operator or booking agent and shall deposit the revenues received from the tax in a special fund. The Board of Commissioners of the County shall authorize distributions of the tax revenues from the special fund in accordance with § 4(b.1), Act 182 of 1990, 16 P.S. § 1770.12, Subsection (b).
Any person violating any of the provisions of this article shall be subject to the following penalties:
A. 
Upon conviction in a summary proceeding, a fine not in excess of $100 to be paid to the use of the County with costs of prosecution, or to undergo imprisonment in the County jail for not more than 30 days, or both.
B. 
Each violation shall constitute a separate offense subject to the penalties outlined above.
A. 
Regulation 101: Exempt Organizations.
(1) 
In addition to those occupants exempt by statute and ordinance, the following occupants are exempt:
(a) 
Ambassadors, ministers and consular officers of foreign governments.
[1] 
Ambassadors, ministers and other diplomatic representatives of foreign governments properly accredited by the United States are exempt from tax upon the occupancy of rooms. This exemption does not apply to consular officers or to officers of foreign governments other than those herein above specified, unless such exemption arises from treaties or reciprocal agreements existing between such foreign governments and the United States.
[2] 
A person claiming exemption from the tax under this regulation should submit written proof that he is properly accredited by the United States. Consular officers and officials of foreign governments should submit written proof of the treaty or agreement under which similar exemption is granted by their country to consular officers and officials of the United States together with proof that such treaty or reciprocal agreement is presently in effect and that they are an officer or official entitled to prerogatives thereunder. If exemption has already been accorded under the sales and use tax portion of the Tax Reform Code of 1971, the numbered identification card, issued by the Commonwealth of Pennsylvania, is valid for hotel room rental tax purposes. This card must be shown by the exempt occupant to the hotel operator whenever a claim for exemption is made.
(b) 
Occupancy of hotel rooms by the United States government. Occupancy of rooms by the government of the United States, or its agencies, or by an employee or representative of the government of the United State or its agencies, when such occupancy is solely for official purposes and the rent is paid by the government of the United States or its agencies, is exempt from tax. Members of the Armed Forces are exempt from tax only if they are acting as authorized representatives of the government of the United States or its agencies and such rent is paid by the government of the United States or its agencies.
(c) 
Occupancy of hotel rooms by other exempt facilities.
[1] 
Occupancy of rooms, the charges for which are billed to and paid by the following organizations are exempt from tax:
[a] 
Federal credit unions organized under the provisions of the Federal Credit Unit Act, Act of June 26, 1934, as amended by P.L. 96-385, dated September 22, 1959 (12 USC § 1751 et seq.).
[b] 
Pennsylvania credit unions formed and incorporated under provisions of the Credit Union Act, Act of September 20, 1961, P.L. 1548 (15 P.S. § 1230 et seq.).
[c] 
Cooperative agricultural associations required by pay corporate net income tax under the provisions of the Cooperative Agricultural Association Corporate Net Income Tax Act, Act of May 23, 1945, P.L. 893 (72 P.S. § 3420-21 et seq.).
[d] 
Electric cooperative corporations formed under the Electric Cooperative Corporation Act, Act of June 21, 1937, P.L. 1969 (15 P.S. § 12401 et seq.).
[2] 
Charges paid by employees or other agents of these organizations are subject to the tax even though the employee or agent is reimbursed by the exempt organization.
(d) 
Occupancy of hotel rooms by the Commonwealth of Pennsylvania.
[1] 
Occupancy of rooms by the Commonwealth of Pennsylvania or its agencies, or by an employee or representative of the Commonwealth or its agencies, when such occupancy is solely for official purposes, and the rent is paid by the Commonwealth of Pennsylvania or its agencies is exempt from tax.
[2] 
This subsection shall not be construed to grant an exemption to any local government be it a county or municipality, whose occupancy shall be subject to the tax.
(2) 
Others not exempt.
(a) 
No person or entity other than those referred to by the preceding subsections of this regulation are exempt from the hotel room rental tax.
(b) 
Religious organizations, charities, educational institutions, etc., are required to pay tax upon occupancy of hotel rooms.
B. 
Regulation 102: Definitions for Purposes of Ordinance.
CONSIDERATION
In determining what was the consideration paid for the occupancy of the room, services and accommodations which were available to the general public as well as to the hotel occupants or residents are not deemed to accompany the use or possession of a hotel room and the charges made for such services and accommodations are not considered part of the consideration so long as such charges are separately stated and itemized. Charges for services or facilities even though offered for the exclusive use of hotel occupants are not deemed to accompany the use or possession of the hotel room or rooms so long as said charges are separately stated and itemized. However, a lump sum is presumed to be rent, even though the lump sum may include charges for services and accommodations which if separately stated and itemized would not be considered part of the rent: Examples:
(1) 
An individual occupies a room. While in the hotel, he has two meals in the hotel restaurant which he charges to his hotel bill. The charges are separately stated for the meals and are available to the general public who would wish to eat in the restaurant. The tax is imposed only upon the charge for the room.
(2) 
The hotel has a health club inside the hotel facility. There is a daily charge of $5 for the use of the hotel health club. Only guests of the hotel are allowed to use the health club. The daily charge for use of the health club is itemized separately on the hotel bill for each day that a guest uses the health club. The charge for the health club is not part of the consideration on which the hotel occupancy tax is based.
(3) 
A guest of the hotel receives a free breakfast for each day that he stays at the hotel. There is no separate itemization of the breakfast on his bill and it is included in a lump sum that he is charged for occupancy of the room. The entire charge for the occupancy from the room is subject to the tax.
(1) 
An establishment which has accommodations available to the general public as sleeping quarters for period less than 30 days is a hotel within the meaning of this definition even though the establishment may have other accommodations which are used for purposes other than sleeping quarters, and even though the establishment may have other sleeping quarters which are available only for periods of 30 days or more.
(2) 
A private organization or institution which in the ordinary courses of its activities, provides sleeping accommodations for persons directly associated with it, is not a hotel. Where, however, such an organization or institution offers or makes available sleeping accommodations to the general public for periods less than 30 days, the organization or institution is considered to be operating a hotel with respect to all occupants. Examples:
(a) 
An apartment-hotel which rents certain apartments or rooms for occupancy on a week-to-week basis (or for other periods less than 30 days) is a hotel, even though it has other apartments or rooms leased only on a month-to-month basis (or for other periods of 30 days or more). For the purposes of registration, the entire establishment is considered a hotel.
(b) 
A single building which contains both rooms used as sleeping accommodations and rooms used for other purposes may be a hotel. Thus, where the lower floor of the building is used for rental to commercial establishments, and the upper floors are used for rental of sleeping accommodations for the public for periods of less than 30 days, the building is a hotel for tax purposes.
(c) 
A hospital, nursing home, convalescent home, mental institution or other institution dedicated to the care and treatment of the sick under medical supervision is not a hotel even though it provides sleeping accommodations for patients, doctors, nurses, employees and other persons associated with the institution. Similarly, where a private business provides sleeping accommodations for its employees, it is not a hotel. Where, however, an organization or institution provides accommodations for the general public, (as, for example, the providing of sleeping accommodations by the YMCA or a health resort or spa) for periods of less than 30 days, it is operating a hotel.
(d) 
A school, college, university, convent, monastery or other educational or religious institution, which provides sleeping accommodations for the use of persons who are participating in educational or religious activities is not a hotel. For example, where a university provides sleeping accommodations to person who are attending a conference of convention sponsored by the institution, it is not a hotel. A public summer camp conducted by an organization enumerated above wherein the activity of such organization is carried on as an integral part of the camp life is not a hotel.
(e) 
A private club which restricts the use of its sleeping accommodations to its own employees and members is not considered to be a hotel within the meaning of the hotel occupancy tax. All charges for any occupancies must be billed to club members for the organization to retain its exempt status. Where, however, a club permits its sleeping accommodations to be used by nonmembers, and the billing for such occupancy is made to and paid by nonmembers, the club is considered to be a hotel and must collect tax with respect to all occupancies (other than permanent residence), including occupancies by its membership.
PERMANENT RESIDENT
Under the article, a permanent resident is a person who has occupied or has the right of occupancy of any room or rooms in a hotel as a patron or otherwise for a period exceeding 30 days. Therefore, the following applies to the definition of a permanent resident.
(1) 
After a person has occupied or had the right to occupy for 30 consecutive days, he is no longer an occupant who is subject to the hotel occupancy tax. His status as a permanent resident is effective for the rental period during which, or at the expiration of which, the 30 consecutive days or occupancy is completed, and continues thereafter so long as his occupancy remains continuous and uninterrupted. Thus, if a person completes his thirtieth day of consecutive occupancy during, or at the expiration of, of a particular rental period, he is a permanent resident for the entire rental period (even though during a part of the period he has not yet established his status as a permanent resident; however, as to any rental period prior to the particular rental period during or at the expiration of which he completed his thirtieth day. As to such prior rental periods, he was and remains an occupant subject to the hotel occupancy tax. [See example D(1) hereinafter.]
(2) 
A "rental period" for the purposes of these regulations is a period of time during which, under and subject to the terms of the legally enforceable contract, an occupant has a continuous right to occupy a room or rooms in a hotel and is legally bound to pay rent therefore. A mere statement of intention to occupy, or to permit occupancy, on the part of an occupant or hotel operator, or both, does not create a rental period unless the period in question is the subject of a legally enforceable contract.
(3) 
The occupancy or right of occupancy must be for 30 consecutive days. A person who merely has the right to use a room on intermittent days of the week or month cannot become a permanent resident, even though he cumulatively occupies for more than 30 days.
(4) 
The status of a permanent resident only continues so long as the occupancy or right of occupancy continues uninterrupted. A continuing occupancy loses his status as a permanent resident and, with respect to his next occupancy, does not resume his status as a permanent resident unless and until he again completes 30 consecutive days of occupancy. A transfer from one hotel to another (even though both hotels are owned by the same operator) is a break in occupancy. A mere change of rooms, however, in the same hotel is not a break in occupancy. Examples:
(a) 
An individual occupies a room on a week-to-week contract. At the end of the first four weekly rental periods he is an occupant subject to the tax and not a permanent resident, since he has not completed 30 consecutive days of occupancy during or at the second day of the fifth week, he completes 30 consecutive days and becomes a permanent resident. He is a permanent resident and not an occupant subject to the tax as of the entire fifth week and for each week thereafter during which he continues having uninterrupted right of occupancy. As to the first four weeks, however, he was and is an occupant subject to the tax.
(b) 
An individual occupies a room on a month-to-month contract. So long as the first monthly rental period is not the month of February, at the end of the first monthly rental period, he is a permanent resident and this status is applicable to the first month, and to every month thereafter during which he continues to have an uninterrupted right of occupancy. Therefore, he is never an occupant subject to the hotel occupancy tax.
(c) 
A student takes a room on a week-to-week basis in a rooming house. The student tells his landlady he intends to keep the room for a full semester. The student, however, has no legally enforceable right to do so and his landlady has no legally enforceable right to force him to rent the room for the entire semester. He, therefore, occupies on a weekly rental period. He is a permanent resident as of the fifth week. [See example D(1), above.] At the end of the semester, the student returns to his family's home and although he tells his landlady he wishes to resume his occupancy when he returns to school, the student pays no rent for the interim period and has no right to occupy the room during that period. Since there is a break in the student's occupancy, the student has lost his status as a permanent resident and upon his resumption of occupancy (on the same rental period basis) he will again be considered an occupant for the first four weekly rental periods.
PERSON
Includes any natural person, firm, partnership, association, corporation, fiduciary or other entity. Whenever used in any provision of this article, or regulations relative thereto, which prescribes or imposes a fine or imprisonment or both, the term "person" as applied to firm, partnership or association shall include the members thereof. A firm, partnership, association or corporation may be subjected as an entity to the payment of a fine.
ROOM
The entire area rented by an occupancy who is renting the area, inter alia for sleeping accommodations. Example: An individual rents a three-room suite in a hotel at the cost of $150 per day for the entire suite. Only one of the rooms in the suite has sleeping accommodations in it. The tax will be imposed upon the entire $150 per day charge.
C. 
Regulation 103: Registration. Within 30 days after the effective date of the hotel occupancy tax[1] or within 30 days after commencing business, whichever is later, each operator of any hotel shall register said hotel with the County Treasurer by completing the registration form provided by the Treasurer, an example of which is found on page i of the Appendix of these regulations.[2] The operator of said hotel shall obtain from the County Treasurer a certificate evidencing his authority to collect the occupancy tax and said certificate shall at all times be posted in a conspicuous place on the premises.
[1]
Editor's Note: The hotel room occupancy tax went into effect 1-1-1978.
[2]
Editor's Note: The Appendix is included at the end of this chapter.
D. 
Regulation 104: Returns of Tax Collected and Remittance of Tax.
(1) 
Monthly returns.
(a) 
Monthly returns are required where a hotel's hotel occupancy tax liability for the third calendar quarter of the preceding year amounted to $400 or more. Only those establishments whose total room units are equal to or greater than 15 room units will be subject to monthly return. Where monthly returns are filed, no quarterly returns are necessary.
(b) 
Due dates for monthly returns are as follows:
Month
Due Dates
Month
Due Dates
January
February 20
July
August 20
February
March 20
August
September 20
March
April 20
September
October 20
April
May 20
October
November 20
May
June 20
November
December 20
June
July 20
December
January 20
(2) 
Quarterly returns. Hotel operators who qualify under the conditions set forth in Subsection D(1) to file only quarterly returns shall file said quarterly returns as follows:
Quarter Ending
Due Dates
March 31
April 20
June 30
July 20
September 30
October 20
December 31
January 20
(3) 
Fee. Every hotel operator shall remit with each return filed, be it a monthly return or a quarterly return, the amount of tax shown to be due and owning on said return.
E. 
Regulation 105: Failure to Collect and Report Tax; Determination of Tax by County Treasurer. If any hotel operator shall fail or refuse to collect the hotel occupancy tax or to make, within the time provided, under these regulations any report and remittance of said tax or any portion thereof required by this article or the regulations relative thereto (§ 155-8), the County Treasurer shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the County Treasurer shall procedure such tax and information as he is able to obtain upon which to base the assessment of any tax imposed by this article and payable by any hotel operator who has failed or refused to collect the same and to make such report and remittance, the County Treasurer shall proceed to determine and assess against such operator the tax and penalties provided for by the ordinance as well as lawfully interest. In the event such determination is made, the County Treasurer shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Mail, postage prepaid, addressed to the operator so assessed at his last known place of business. Such operator may within 10 days after the serving or mailing of said notice make application in writing to the County Treasurer for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the County Treasurer shall become final and conclusive and immediately due and payable. If such application is made, the Treasurer shall give not less than 5 days written notice in the manner prescribed herein to the operator to show cause at the time and place fixed in said notice why said amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing, the Treasurer shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner proscribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after 30 days unless an appeal is taken as provided for in Subsection F (Regulation 106).
F. 
Regulation 106: Appeal. Any hotel operator aggrieved by any decision by the County Treasurer with respect to the amount of such tax, interest and penalties, if any, may appeal to the Court of Common Pleas by filing a notice of appeal with the County Treasurer within 30 days of the serving or mailing of the determination of tax due.
G. 
Regulation 107: Records.
[Amended 3-22-2016 by Ord. No. 04-16]
(1) 
It is presumed that all rooms are subject to the tax until the contrary is established by accurate records from the operator. The burden of proving that the rent or occupancy received is not taxable is upon the operator and the operator must demonstrate same through accurate records. In any case where a hotel operator fails to maintain adequate records as required under this regulation, any room for which there is not adequate records shall be deemed to have been occupied for the entire period for which the supporting records are lacking.
(2) 
It shall be the duty of every operator liable for the collection and payment to the County of any tax imposed by this article to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of tax which the operator was liable to collect and pay to the County. Said records shall be maintained at the place of business where the subject rooms were rented. Said records shall include, but not be limited to, folios; lease agreements; general ledgers; night auditor and maid reports; traffic summaries; source of business reports; and any other documents which support room revenues and exemptions. Said records shall be filed in a manner that allows ready access by an authorized agent of the County, who shall have the right to inspect same at all times.
(3) 
In all instances where a hotel operator claims an exemption pursuant to Subsection A (Regulation 101) or the definition of "permanent resident" in subsections of these regulations, said operator shall maintain among his records folios; lease agreement; vouchers and specifically, in the case of Subsection A (Regulation 101), relating to exemptions, copies of I.D. cards or other records indicating the exempt occupant's job number, employer, place of employment or other identifying information. The aforementioned records shall be filed in a manner that allows ready access by an authorized agent of the County.
(4) 
Upon the County Treasurer's request, any booking agent shall provide a list of all operators in the County that have listed hotels with it, including, but not limited to, the hotel's address, phone number, email address, the operator's contact information, and any other requested information.
(5) 
Any booking agent that lists one or more hotels in the County and that does not collect the tax on behalf of all the operators of such hotels shall provide the County quarterly, within 30 days of the end of the calendar quarter, a list of all hotels in the County that it listed the prior calendar year but for which it did not collect and remit, along with each operator's address, phone number, email address, and any other requested information.
(6) 
Any booking agent that lists one or more hotels in the County: shall, at the time any operator first lists a hotel in the County with it, notify the operator of the operator's tax obligations to the County; and shall annually provide all operators of one or more hotels in the County with a reminder of their tax obligations to the County. In both cases, the booking agent shall use language provided or approved by the County Treasurer.
H. 
Regulation 108: Refunds.
(1) 
Whenever the amount of any tax, interest or penalty has been overpaid, paid more than once, or erroneously or illegally collected or received by the County under §§ 151-1 through 151-7 of this article, or regulations relative thereto, it may be refunded as provided in Subsections H(1) and (2) of this regulation; provided a verified written claim therefor stating the specific ground upon which the claim is founded, is filed with the County Treasurer within three years of date of payment. The claim is found on page ii of the Appendix of these rules and regulations.[3]
[3]
Editor's Note: The Appendix is included as an attachment to this chapter.
(2) 
Any operator may claim a refund when it is established in the manner prescribed by the Treasurer, that the person from whom the tax has been collected was not an occupant subject to the tax; provided, however, that a refund shall not be allowed unless the amount of the tax collected has either been refunded to the guest or credited to rent subsequently payable to the operator.
(3) 
No refund shall be paid under the provisions of the section unless claimant establishes his right thereto by written records showing entitlement thereto.
I. 
Regulation 109: Actions to Collect. Any tax required to be paid by an occupant under the provisions of this article shall be deemed a debt owed by the occupant to the County. Any such tax collected by an operator which has not been paid to the County shall be deemed a debt owed by the operator to the County. Any person owing money to the County by the provisions of this article shall be liable to an action brought under the name of the County for the recovery of such amount.
J. 
Regulation 110: Bad Debt Deductions. Bad debts, guests leaving without payment of charges or otherwise uncollectible room charges may be deducted from gross rental to arrive at taxable rent of accrual base operators as provided:
(1) 
The amount of this deduction is shown on Line 2 of the return filed at the appropriate time as provided for in Subsection J(2). (See page iii of the Appendix.[4])
[4]
Editor's Note: The bad debt deduction form is on file in the County offices.
(2) 
The uncollected account is at least 120 days old.
(3) 
The operator provides a list with the return showing the name and address of the occupant, the date of the charge and the reason for its uncollectability and any means of identification of the occupant in the hotel's possession, such a driver's license, social security number or credit card numbers.
(4) 
The operator shall previously have filed with the County Treasurer a statement outlining the hotel's guidelines and procedures regarding collections of bad debts and subsequent write-offs of these accounts.
(5) 
The deduction is fully supported by registration or folio cards maintained separately from other records and batched by accounting period to facilitate audit.
K. 
Regulation 111: Regulations applicable to booking agents. Any regulation which applies to an operator shall apply to a booking agent, provided that the booking agent collects the tax.
[Added 3-22-2016 by Ord. No. 04-16]