Pennsylvania 2025-2026 Regular Session

Pennsylvania Senate Bill SB994

Introduced
9/17/25  

Caption

In hotel occupancy tax, further providing for Tourism Promotion Fund.

Impact

If passed, SB994 would modify how hotel occupancy taxes are collected and utilized, influencing state laws on tourism funding. By refining the allocation procedures for the Tourism Promotion Fund, the bill aims to ensure that a larger share of these revenues is directed toward effective promotional efforts that could potentially increase the number of tourists visiting the state. This change is expected to stimulate economic activity and generate jobs within the tourism sector, benefiting local businesses and communities reliant on tourism for economic vitality.

Summary

Senate Bill 994 seeks to amend existing provisions related to hotel occupancy taxes, with the specific aim of further defining the allocation and use of the Tourism Promotion Fund. The bill is designed to enhance the funding mechanisms for tourism promotion, reflecting a growing recognition of the significance of the tourism sector to the state's economy. In light of increased competition from neighboring states for tourism dollars, the intent is to strengthen the state's ability to promote itself as a prime destination for visitors. This proposal aligns with broader economic development strategies aimed at boosting local economies through increased tourism revenue.

Sentiment

The sentiment around SB994 appears to be largely positive, with stakeholders recognizing the potential benefits of increased funding for tourism promotion. Proponents, including various tourism boards and local business groups, advocate for the bill as a proactive approach to fortify the state's competitiveness in tourism. They argue that enhanced funding could lead to more effective marketing strategies, thereby attracting a greater number of visitors. However, there are some concerns regarding the equity of tax burden distribution and whether the expected benefits would proportionately uplift all regions within the state.

Contention

While SB994 has generally garnered support for its potential economic benefits, there are notable points of contention regarding its implications for local governments. Some local authorities have raised concerns about the appropriateness of state-level mandates concerning tourism funding, fearing that it may limit their ability to address local tourism needs and preferences effectively. Additionally, the discussion includes whether the increased taxation could discourage tourist activities in the long run, an issue that proponents of the bill dismiss as unfounded, emphasizing that well-promoted areas are likely to see an increase in visitors despite tax considerations.

Companion Bills

No companion bills found.

Previously Filed As

PA HB1852

In hotel occupancy tax, further providing for Tourism Promotion Fund.

PA HB2082

In hotel occupancy tax, further providing for imposition of tax.

PA SB3380

Jackson County; extend repeal date on tax on hotels and motels for promotion of tourism.

PA SB1105

In hotel tax, further providing for hotel room rental tax in third through eighth class counties.

PA SF2441

A bill for an act concerning locally imposed hotel and motel taxes for tourism development and tourism promotion.(Formerly SSB 3114.)

PA HB2083

In hotel tax, further providing for hotel room rental tax in third through eighth class counties and providing for uniform hotel tax report and forms.

PA SSB3114

A bill for an act concerning locally imposed hotel and motel taxes for tourism development and tourism promotion.(See SF 2441.)

PA A1460

Allocates all revenue from hotel and motel occupancy fee for arts, historical heritage, and tourism purposes.

PA S871

Allocates all revenue from hotel and motel occupancy fee for arts, historical heritage, and tourism purposes.

PA A09098

Relates to the use of revenues from hotel or motel taxes in the county of Essex for the use of tourism promotion and development and economic development.

Similar Bills

No similar bills found.