Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7209. Definitions

(1) Deleted by 2018, Oct. 24, P.L. 707, No. 109, § 1, effective in 90 days [Jan. 22, 2019].

(1.1) “Accommodation fee.”  The amount by which the rent exceeds the discount room charge, if any.

(1.2) “Booking agent.”  A person or entity which facilitates or collects payment for hotel accommodations on behalf of or for an operator.  The term “booking agent” shall not include a person who merely publishes advertisements for accommodations.

(1.3) “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.

(1.4) “Hotel.”  A building or buildings in which the public may, for consideration, obtain sleeping accommodations.  The term “hotel” shall not include any charitable, educational or religious institution summer camp for children, hospital or nursing home.

(2) “Occupant.”  A person (other than a “permanent resident,” as defined herein,) 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.

(3) “Occupancy.”  The use or possession or the right to the use or possession by any person (other than a “permanent resident,”) of any room or rooms in a hotel for any purpose or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room or rooms.

(4) “Operator.”  Any person operating a hotel or acting as a booking agent.

(5) “Permanent resident.”  Any occupant who has occupied or has the right to occupancy of any room or rooms in a hotel for at least thirty consecutive days.

(6) “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, 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 a gratuity.

(1) “Maintaining a place of business in this Commonwealth,” being the operator of a hotel in this Commonwealth.

(2) “Purchase at retail,” occupancy.

(3) “Purchase price,” rent.

(4) “Purchaser,” occupant.

(5) “Sale at retail,” the providing of occupancy to an occupant by an operator.

(6) “Tangible personal property,” occupancy.

(7) “Vendor,” operator.

(8) “Services,” occupancy.

(9) “Use,” occupancy.