The Pennsylvania legislature enacted Act 142 of 2000, codified in part at 16 P.S. §1770.7, providing the opportunity for a hotel tax to be imposed upon operators of hotels within boundary of the County of Adams, which Act was relied upon in the establishment of Ordinance 3 of 2001 by the County for the imposition of a hotel room rental tax.
An ordinance of the County of Adams, Commonwealth of Pennsylvania, Enacting, Establishing, Levying and Setting a Hotel Rental Tax required for the specific purpose of the County Government, Hereinafter set forth.
It will be the duty of the Adams County Board of Commissioners (“Board”) and staff, using information provided by other County officers and personnel, to determine what business entities are included within the definition of “Hotel” when uncertainty exists. Further, it will also be the responsibility of the Board to ensure an annual review of records has been undertaken to ensure all businesses that should be included with the purview of this Ordinance are collecting this Tax and filing the required reports.