Booking Agents Must Collect Pennsylvania Hotel Occupancy Taxes

Booking agents are responsible for collecting Pennsylvania state and local hotel occupancy taxes on rent they charge for a room. This includes taxes on:

– accommodation fees, and

– any other amount charged by the booking agent.

Operator Liability

Hotel operators are not responsible for collecting hotel occupancy taxes on a booking agent’s accommodation fees.

Act 109 (H.B. 1511), Laws 2018, effective January 22, 2019

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CCHTaxGroup

All stories by: CCHTaxGroup