Title
Amending Chapter 19-2400 of The Philadelphia Code, entitled "
Hotel Room Rental
Tax," by increasing the rate at which the Hospitality Promotion
Tax is imposed and providing for terms for the deposit and distribution of the revenues from such additional
tax, all under certain terms and conditions.
Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Chapter 19-2400 of The Philadelphia Code is amended to read as follows:
CHAPTER 19-2400.
HOTEL ROOM RENTAL
TAX.
* * *
§19-2402.2. Imposition and Rate of Hospitality Promotion
Tax.
(1) There is hereby imposed, in addition to the
tax imposed by the preceding Sections 19-2402 and 19-2402.1 and notwithstanding any maximum rate of
tax set forth therein, an excise
tax of one and two-tenths percent (1.2%) 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 Sections 19-2403 and 19-2405 and shall be known as the Philadelphia Hospitality Promotion
Tax.]
(2) There is hereby imposed, in addition to the
tax imposed by the preceding Sections 19-2402 and 19-2402.1 and subsection (1) hereof and notwithstanding any maximum rate of
tax set forth therein, an excise
tax of three-tenths percent (0.3%) 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.
(3) The
taxes imposed pursuant to this Section shall be collected by the operator from the patron of the room and paid over to the City pursuant to Sections 19-2403 and 19-2405 and shall collectively be known as the Philadelphia Hospitality Promotion
Tax.
§ 19-2403. Deposit and Distribution of
Tax Revenues.
* * *
(4) With respect to the revenues received pursuant to Section 19-2402.2(1), relating to Imposi...
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