Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 18110. Tourism and marketing tax

In addition to the hotel room rental tax imposed under 64 Pa.C.S. Ch. 60 (relating to Pennsylvania Convention Center Authority) and under section 202 of the act of March 4, 1971 (P.L. 6, No. 2),  1 known as the Tax Reform Code of 1971, the council of the city in which a convention center is located is hereby authorized to impose an excise tax on the consideration received by each operator of a hotel within the city from each transaction of renting a room or rooms to accommodate transients. The tax shall be collected by the operator from the patron of the room and paid over to the city pursuant to section 11 and shall be known as the tourism and marketing tax. The rate of tax imposed under this section by the council of the city in which the convention center is located shall not exceed 1%.