An Act amending Title 16 (Counties) of the Pennsylvania Consolidated Statutes, in hotel tax, further providing for hotel room rental tax in second class and second class A counties; providing for downtown Pittsburgh revitalization initiative; and establishing the Downtown Development Authority and the Downtown Revitalization Fund.

This bill amends Pennsylvania law to allow second-class counties to impose a 5% excise tax on hotel room rentals and creates a specific revitalization plan for downtown Pittsburgh. The legislation establishes a new Downtown Development Authority and a dedicated Downtown Revitalization Fund to support public projects that improve civic, cultural, and tourism facilities in the area. Revenue generated from the increased hotel tax will be used to fund these downtown improvement initiatives, aiming to boost local economic activity and infrastructure.