3.       REGISTRATION:

Within thirty (30) days of the approval of these Rules and Regulations or within 

thirty (30) days after commencing business, whichever is later, each Operator of        

any hotel shall register said hotel with the Office of the Cumberland County Treasurer, 

hereinafter Treasurer, by completing the application form provided by the Treasurer, a

copy of which is attached to these Regulations. After the application is processed by the

Treasurer the Operator of said hotel shall receive a certificate of authorization evidencing its

authority to collect the Tax and said certificate shall at all times be posted in a

conspicuous place in plain view of patrons on the premises.

  

4.       ITEMS SUBJECT TO TAX:                                         

 A.            ROOM OCCUPANCY: The occupancy of any room, for consideration, having at least one bed or sleeping accommodation is subject to the Tax. This shall include any group or suite of rooms in which a patron has occupancy, at least one of which room has at least one bed or other sleeping accommodation, and between which there is direct access by any means including a doorway or inside hallway.

B. ROOM OCCUPANCY PRICE WHICH INCLUDES MEALS: When the amount charged by an Operator for occupancy includes the price of any meals, only

that portion of the consideration attributed to the room occupancy shall be subject to the Tax. The price for meals, when not separately stated and itemized by the Operator, shall be presumed to be distributed as follows unless, upon application of Operator, the Treasurer approves a different basis:

		ROOM	MEALS
1.	Breakfast only	90%	10%
2.	a. Except when a "free" or "complementary" is offered the entire portion of room occupancy price is subject to the Tax.
	Lunch or Dinner only	75%	25%
3..	Breakfast and Lunch, or
	Lunch & Dinner	65%	35%
4.	Breakfast, Lunch & Dinner	50%	50%

5. PERMANENT RESIDENTS

The Tax is imposed for occupancy by transients and not by permanent residents.

A.       After a person has occupied or has the right to occupy for sixty (60) consecutive days, a person no longer a "transient" as defined in the Ordinance. A person's status as a "permanent resident" is effective for the rental period during which, or at the expiration of which the 60^s' consecutive days of occupancy is completed and continues thereafter so long as his occupancy remains continuous and uninterrupted.

B.     A rental period, for the purpose of this subscription, is a period of time, for example a day, week, month, or the like during which, under and subject to the terms of a legally enforceable contract, a transient has a continuous right to occupy a room or rooms in a hotel and is legally bound to pay consideration therefore. (In the absence of evidence to the contrary, it is assumed that a rental period runs from the date of the first occupancy or first payment of consideration to the date on which a subsequent payment of consideration is due). A mere statement of intention to occupy or permit occupancy, on the part of an occupant or hotel Operator, or both, does not create a rental period unless the period in question is the subject of a legally enforceable contract.

C.      The occupancy or right of occupancy must be for 60 consecutive days. A person who merely has the right to use a room or rooms on intermittent days of a week or month cannot become a permanent resident even though the person cumulatively occupies for more than 60 days.         

D.            The status of permanent residents only continues so long as the occupancy or right of occupancy continues uninterrupted. A permanent resident who quits and breaks his/her consecutive and continuing occupancy loses permanent resident status, and does not resume permanent resident status unless and until the completion of 60 consecutive days of occupancy. A transfer from one hotel to another, even though both hotels are owned by the same Operator, is a break in occupancy. However, a mere change of rooms in the same hotel is not a break in occupancy.

6.       EXCEPTIONS

A.        Permanent Resident: A permanent resident as that term is defined in the Ordinance is excluded from Hotel Room Rental Tax liability upon the occupancy of any room or rooms in a hotel for any rental period during which, or at the expiration of which, he/she is or becomes a permanent resident. All other exceptions from the Tax shall be as set forth, construed and incorporated herein by reference as if fully set forth from Title 61 Pa. Code 38.2. These exemptions shall include:

1.         Ambassadors, ministers and consular officers of foreign governments;

2.       Occupancy of hotel rooms by United States Government;

3.       Occupancy of hotel rooms by other exempt entities.

B.     No person or entity other than those referred to by the preceding paragraphs of this section shall be exempt from the Tax.

C. RECORDS OF EXEMPT OCCUPANCIES: The Operator shall maintain records to support and identify all exempt occupancies. Statements regarding permanent residents must itemize all exemptions claimed for the month for which the Tax return is being made.

7. REPORTS, RETURNS, PAYMENTS AND COLLECTION OF TAX

A. COLLECTION FROM THE PATRON: The Operator shall collect the Tax imposed by the Ordinance from the patron of the room, and pay it over to the Treasurer as provided herein. The Operator shall be liable to the County as agent thereof for the payment of the Tax to the County as provided in this section.

B.RETURN BY OPERATOR: Every Operator shall transmit to the Treasurer a return, postmarked on or before the 20`^h day of the month following the close of the Operator's reporting period.

1.       Operators shall remit on a monthly basis.

2.        The return shall include the amount of consideration received for the transactions during the month for which the return is made, the amount

of the Tax collected by the Operator for that period, any forms for exceptions during the reporting period and other information as the Treasurer may require.

C. FORMS: Every report and return and exception shall be made upon a Form furnished by the Treasurer, which shall be substantially similar to the forms attached to these Rules and Regulations in Exhibit .

D.  PAYMENT TO THE TREASURER: Every Operator, at the time of filing every return shall compute and pay to the Treasurer the taxes collected and due the County during the period for which the report is made.

E.  LATE PAYMENT FEES AND INTEREST: If for any reason the Tax is not paid when due under the provisions of these Rules and Regulations, a late payment fee of one hundred dollars ($100.00) plus interest at the rate of nine (9%), per year, or three quarters (.75%) per cent per month, on the amount of the Tax which remains unpaid shall be added.

8. FAILURE TO COLLECT AND REPORT TAX, DETERMINATION, OF TAX BY COUNTY TREASURER

If any Operator shall fail to register with the Treasurer or shall fail or refuse to collect the Tax or to make, within the time provided, under these Regulations any report and remittance of said Tax or any portion thereof required by the Ordinance or the Regulations relative thereto, the Treasurer shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the Tax due. As soon as the Treasurer shall procure such information as he is able to obtain upon which to base the assessment of any tax imposed by the Ordinance and payable by any Operator who has failed to register or refused to collect the same and to make such report and remittance, the Treasurer shall proceed to determine and assess against such Operator the Tax, lawful interest, penalties and costs. In the event such determination is made, the Treasurer shall give notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the Operator at its last know place of business. Such operator may within ten (10) days after the serving or mailing of said notice make Application in writing to the Treasurer for a hearing on the amount assessed. If Application by the Operator for a hearing is not made within the time prescribed, the Tax and interest, penalties and costs if any, determined by the Treasurer shall become final and conclusive and immediately become due and payable.

If Application is made, the Treasurer shall give not less than ten (10) days written notice in the manner prescribed herein to the Operator to show cause at a time and place fixed in said notice why the amount specified therein should not be fixed for such tax and interest, penalties and costs. At such hearing, the Operator may appear and offer evidence why such specified tax and interest should not be so fixed. After such hearing, the Treasurer shall determine the proper tax to be remitted and shall thereafter give written notice to the Operator in the manner described herein of such determination and the amount of such tax and interest, penalties and costs. The amount determined to be due shall be payable after thirty (30) days unless an appeal is taken.

9. APPEAL

Any Operator aggrieved by any decision of the Treasurer with respect to the amount of such tax and interest, penalties and costs, if any, may appeal to the Court of Common Pleas of Cumberland County, pursuant to the rules thereof and said Operator shall file a notice of the appeal with the Treasurer within thirty (30) days after the perfection of same.

10. RECORDS

It is presumed that all rooms are subject to the Tax until the contrary is established by accurate records from the Operator. The burden of proving that the rent or occupancy received is not taxable is upon the Operator and the Operator must demonstrate the same through accurate records. In any case where an Operator fails to maintain adequate records as required under these Regulations, any room for which there is not adequate records shall be deemed to be occupied for the entire period for which the supporting records are lacking.

It shall be the duty of every Operator liable for the collection and payment to the Treasurer of any tax imposed by the Ordinance to keep and preserve for a period of three (3) years, all records as may be necessary to determine the amount of such Tax which the Operator was liable to collect and pay to the County. Said records shall be maintained at the place of business where the subject rooms were rented. Said records shall include but not be limited to folios, lease agreements, general ledger, night auditor and housekeeper reports, traffic summaries, source of business reports and any other documents that support room revenues and exemptions. Said records shall be filed in a manner that allows ready access by the Treasurer or authorized agent, who shall have the right to inspect same at all times.

In all instances where an Operator claims an exemption to the Tax pursuant to the Rules and Regulations, said. Operator shall maintain among his records folios, lease agreements, vouchers and documentation specific to the exemptions noted in Section 6 of the Rules and Regulations. The aforementioned records shall be filed in a manner that allows ready access by an authorized agent, as aforementioned, of the County of Cumberland.

11. REFUNDS

Whenever the amount of any Tax or interest has been overpaid, paid more than once, or erroneously or illegally collected or received by the Treasurer under the Ordinance, or regulations relative thereto, it may be refunded provided a verified written claim therefore stating the specific grounds upon which the claim is founded, is filed with the Treasurer within one (1) year of date of payment.

An Operator may claim a refund when it is established in the manner prescribed by the Treasurer, that the person from whom the Tax has been collected was not an occupant subject to the Tax, provided, however, that a refund shall not be allowed unless the amount of the Tax collected has either been refunded to the guest or credited to rent subsequently payable to the Operator.