Pennsylvania Rental / transient occupancy tax

Rental / transient occupancy tax in Pennsylvania

Pennsylvania imposes a 6% state hotel occupancy tax on the rent for every occupancy of a room in a hotel, which includes any building where the public may obtain sleeping accommodations for consideration; guests who stay 30 or more consecutive days are permanent residents and are not taxed (Tax Reform Code of 1971, §§ 209, 210(a), 72 P.S. §§ 7209, 7210). Local hotel taxes may also apply.

Verified Source: 72 P.S. §§ 7209, 7210(a) (Tax Reform Code of 1971 §§ 209, 210(a)) · last checked 2026-10-23