Frequently Asked Questions
What is the tax?
The Lodging Room Rental Tax is a 5% tax applied to any room having at least one bed or sleeping accommodations which is rented for a period less than 30 days. Under the Bucks County Tourist Promotion Law 73 P.S. 401, the tax is applied to hotel, motel, bed & breakfast, extended stay, cottage and guest house room rentals. The renting of a room, apartment, or house privately, on-line or through third party brokers is subject to this tax.
How does the County use the money?
These monies are collected on behalf of the Bucks County Conference and Visitors Bureau. The monies are to provide the Bureau with funding to market and promote Bucks County in a highly competitive tourism market.
Who must register?
Anyone who intends to rent a room with a bed.
How do I register my lodging?
Contact the Bucks County Treasurer’s Office and ask for a welcome packet that contains an application, the applicable forms and the procedures for collecting the tax. Once the Treasurer’s Office receives the completed application, a County Lodging Room Rental Tax Certificate of Authorization is generated authorizing the establishment to collect the tax.
What is the hotel tax rate?
The Hotel Room Rental Tax rate in Bucks County is 5% of the gross room rental charge.
Is anyone exempt from the hotel room tax?
Yes. Permanent Residents are exempt from this tax. A permanent resident is defined as anyone occupying or possessing the right to occupy a room, for 30 consecutive nights or longer. Pennsylvania State and Federal employees, on official business, are also exempt from this tax.
How will the implementation of the tax be handled regarding food if it is included in the price of the room?
The 5% Lodging Room Rental Tax is only applicable to food included in the room rate. Lodging tax is not applied to food itemized separately from the room rate.
How do I obtain additional copies of the required tax reporting forms?
Tax reporting forms can be obtained from our website.
How often must I file a lodging tax report?
Establishments with greater than 100 rooms are required to report on a monthly basis. Establishments with less than 100 rooms are required to report on a quarterly basis.
How do I avoid a late penalty payment?
Payments are due by the last business day of the month following the period ending date. For example, if you are submitting your remittance for the period ending March 31, the payment is due on or before April 30. The late penalty is 1 ½% compounded monthly on the unpaid balance. The payment MUST BE postmarked by the last day of the month to avoid the penalty.