An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in hotel occupancy tax, further providing for imposition of tax.

HB 2082 amends Pennsylvania's 1971 Tax Reform Code to clarify how hotel occupancy taxes are collected and distributed. It requires booking agents to collect and remit both the standard 6% state hotel tax (under Section 210(a)) and additional local taxes from specific county or authority laws (like the Community and Economic Improvement Act or county convention center taxes) when processing bookings. Revenue from the standard tax goes to the state Tourism Promotion Fund, while additional local taxes are deposited per county ordinance. The bill also mandates counties to receive monthly transaction details (including fees and taxes) from operators, with these records exempt from public disclosure under the Right-to-Know Law.