(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.
(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 of one 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. However, a booking agent, acting for an operator, may collect and remit the tax, and an operator shall not be responsible for collecting and remitting the Philadelphia Hospitality Promotion Tax on any transaction for which it has received confirmation that the booking agent has collected and remitted the tax, and further provided that in the case of a booking agent acting for an operator of a dwelling unit used for limited lodging, as defined in subsection 14-604(13) of the Code, in connection with the collection of the consideration for the rental from the purchaser, the booking agent shall collect and remit the tax. 432
Notes
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