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 and breakfast, extended stay, cottage and guest house room rentals. The renting of a room, apartment, or house privately, online or through third party brokers is subject to this tax.