Pennsylvania Statutes Title 16 P.S. Counties § 6152-B. Imposition

(a) The governing body of the county may levy and assess upon each separate sale at retail of tangible personal property or services, as defined in Article II of the act of March 4, 1971 (P.L. 6, No. 2),  1 known as the “Tax Reform Code of 1971,” within the boundaries of the county, a tax on the purchase price. The tax shall be collected by the vendor from the purchaser and shall be paid over to the Commonwealth as provided in this subarticle.

(b) In any county within which the tax authorized in subsection (a) is imposed, there shall be levied, assessed and collected upon the use, within the county, of tangible personal property purchased at retail and on services purchased at retail as defined in Article II of the “Tax Reform Code of 1971,” a tax on the purchase price. The tax shall be paid over to the Commonwealth by the person who makes the use. The use tax imposed under this subarticle shall not be paid over to the Commonwealth by any person who has paid the tax imposed by subsection (a) or has paid the tax imposed by this subsection to the vendor with respect to the use.

(c) In any county within which a tax authorized by subsection (a) is imposed, there shall be levied, assessed and collected an excise tax on the rent upon every occupancy of a room or rooms in a hotel in the county. The tax shall be collected by the operator or owner from the occupant and paid over to the Commonwealth.

(e) The tax imposed under subsection (a) shall be computed in the manner set forth in section 503(e) of the act of June 5, 1991 (P.L. 9, No. 6),  2 known as the “Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class.”