Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7212. Tourism Promotion Fund

(a) A restricted revenue account is established within the Treasury Department to be known as the Tourism Promotion Fund.

(b) The tax collected by a booking agent on accommodation fees under section 210   1 shall be deposited into the fund and disbursed upon appropriation for the purpose of promoting tourism in this Commonwealth.

(c) The department shall promulgate guidelines, rules and regulations as necessary to achieve the purpose of promoting tourism in this Commonwealth.

(c.1) Money from the fund may not be used for the promotion or marketing operations of a tourism entity or for special events or grants until thirty days after the publication of the guidelines, rules and regulations under subsection (c) in the Pennsylvania Bulletin.

(c.2) The following shall apply:

(c.3) Funds available for disbursement under subsection (b) may not be used for capital projects or for the design, construction, rehabilitation, repair, installation or purchase of any building, structure or sign in this Commonwealth.

(d) As used in this section, the following words and phrases shall have the meanings given to them in this subsection unless the context clearly indicates otherwise:

“Department.”  The Department of Community and Economic Development of the Commonwealth.

“Fund.”  The Tourism Promotion Fund established under subsection (a).

“Promoting tourism.”  Activities and expenditures designed to increase tourism, including, but not limited to, the following:

“Tourism entity.”  A “tourism promotion agency” as defined in section 2 of the act of July 4, 2008 (P.L. 621, No. 50),   2 known as the “Tourism Promotion Act,” destination marketing organization or regional attractions marketing agency.