PA HB2082

Amends the Tax Reform Code of 1971 to clarify that booking agents collecting payment on behalf of hotel operators must collect and remit the 6% state hotel occupancy tax plus all additional local hotel taxes imposed under various county and municipal authorities

Authorizes counties to require operators, hotels, or booking agents to submit monthly information returns detailing the name of each hotel/operator, accommodation fees, discount room rates, and taxes collected per transaction

Exempts records submitted to counties under these reporting requirements from public disclosure under Pennsylvania's Right-to-Know Law

Protects hotel operators from liability for taxes owed on accommodation fees and exempts booking agents from separately disclosing to guests how taxes are split between discount room charges and accommodation fees

Takes effect 60 days after enactment