An Act amending Title 16 (Counties) of the Pennsylvania Consolidated Statutes, in hotel tax, further providing for hotel room rental tax in third through eighth class counties.

SB 1105 amends Pennsylvania's hotel tax rules for third through eighth class counties, requiring hotels and booking agents to report detailed transaction data to counties. The bill mandates monthly or quarterly reporting of specific information, including hotel names, fees collected (like accommodation fees and taxes), guest details, and payment amounts. Counties may impose penalties up to $250 per day for late or incomplete reporting. This directly affects hotels and booking agents operating in smaller Pennsylvania counties by adding new administrative requirements for tax compliance.