Keith Clark has been General Counsel for the PA Tourism and Lodging Association almost since its inception and has been working with the Association, the PA Association of Convention and Visitors Bureaus, individual CVBs, and individual hotels on room tax issues since 1982.

During this webinar, Mr. Clark will address many of the questions hoteliers have been asking about room taxes including:

• Understanding that the rules may be different between the Commonwealth Hotel Occupancy Tax and a local county’s room tax.
• The need to read and understand your county ordinances, agreements between the county and the TPA, and county Treasurer’s policies and regulations.
• Various exemptions under the Commonwealth Hotel Occupancy Tax and county room taxes.
• How do I know if someone is exempt?
• What paperwork does a tax exempt organization have to give me, and what paperwork do I have to complete?
• What paperwork do I have to save, and for how long?
• Are there “special records” which I must maintain with respect to customers having more than thirty days of continuous occupancy?
• Who is the hotel occupancy contract with? Company? Individual? Entity?
• What are the ramifications/fines if an hotel exempts someone, and they aren’t really exempt?
• What are the ramifications/fines if an hotel does not have the right paperwork?
• Can I be audited and if so, what does the state and county look for?
• What charges are tax-exempt if the occupant is tax exempt - such as cribs, room service/meals, phone charges, movies, etc?
• I have heard that the Red Cross is different, and if they come to me because they need to use my hotel, what do I need to know?
• If an hotel does not collect/remit county room taxes, what will happen? I know other hotels that don’t.
• What should I do if I am the new GM or DOS and have to tell a group that they have been getting tax exempt status, but they aren’t tax exempt? What happens if they have a written contract with the hotel saying that they are tax exempt, but they are not? (e.g. company who has people changing constantly, and the same person does not occupy the room for a continuous 30 days, but has not had to pay taxes, and now I tell them they have to, and they won’t because we have a contract indicating that we would not charge them).
• I have heard that the Red Cross is different and if they come to me because they need to use my hotel, what do I need to know?
• If I don’t pay my local taxes, what will happen to me? I know other hotels that don’t.
• What should I do if I am the new GM or DOS and have to tell a group that they have been getting the tax exempt status but they aren’t tax exempt and they won’t be getting it anymore and they tell me it is in their contract even though I know the contract is wrong and they aren’t? (e.g. company who has people changing constantly and not the same person for 30 days but has always not had to pay taxes and now I tell they have to and they won’t but we have a contract not to charge them)