Skip to main content
Find a Lawyer

Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7210. Imposition of tax

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) There is hereby imposed an excise tax of six per cent of the rent upon every occupancy of a room or rooms in a hotel in this Commonwealth, which tax shall be collected by the operator from the occupant and paid over to the Commonwealth as herein provided.  If a booking agent, acting for an operator, collects payment for rent, the booking agent must collect and remit the following:

(1) The tax imposed under this section.

(2) Any additional or optional hotel tax imposed under:

(i) The act of June 5, 1991 (P.L. 9, No. 6),   1 known as the “Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class”;

(ii) The act of December 21, 1998 (P.L. 1307, No. 174),   2 known as the “Community and Economic Improvement Act”;

(iii) 64 Pa.C.S. Ch. 60 (relating to Pennsylvania Convention Center Authority);

(iv) Articles XVII and XXIII of the act of August 9, 1955 (P.L. 323, No. 130),  3 known as “The County Code”;  or

(v) The act of July 28, 1953 (P.L. 723, No. 230),  4 known as the “Second Class County Code.”

(b) Notwithstanding any provision of law to the contrary, the following shall apply:

(1) The collected and remitted tax imposed under subsection (a)(1) shall be deposited into the Tourism Promotion Fund established under section 212.  5

(2) The collected and remitted tax imposed under subsection (a)(2) shall be deposited in accordance with a county ordinance.

(c) An operator shall not be liable for tax owed regarding an accommodation fee.

(d) A booking agent shall not be required to separately disclose to an occupant the amount of the tax imposed that relates to a discount room charge versus an accommodation fee.

1  53 P.S. § 12720.101 et seq.
2  53 P.S. § 18101 et seq.
3  16 P.S. §§ 1701 et seq. and 2301 et seq.
4  16 P.S. § 3101 et seq.
5  72 P.S. § 7212.
Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7210. Imposition of tax - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-7210/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard