Under state law, renting out sleeping accommodations for less than 30 days is a hotel rental and the state's 6 percent hotel occupancy tax applies. Homeowners should also report income from home-sharing rentals with their Personal Income Tax Return, using Schedule C, Profit or Loss from Business or Profession.
To collect the hotel occupancy tax, property owners must first register with the Department of Revenue for a Sales, Use and Hotel Occupancy Tax License by completing and submitting Form PA-100. The form is online at www.pa100.state.pa.us.
After registering and obtaining a license and account number, property owners must create a separate account with e-TIDES, the department's easy-to-use online system for filing business tax returns and making payments, including the hotel occupancy tax.
In addition to the state's hotel occupancy tax, the department collects a 1 percent local hotel tax in Philadelphia and Allegheny County. Additional hotel tax imposed by counties is collected by county treasurers where it applies.
The department is helping homeowners who are unaware of their responsibility to collect the state hotel occupancy tax. In recent months more than 2,500 letters have been sent to property owners using home-sharing sites with instructions to complete a questionnaire to determine if the hotel occupancy tax applies. Homeowners have the opportunity to remit past-due tax and interest without penalty.
Property owners needing assistance registering for a Sales, Use and Hotel Occupancy Tax License using the Online PA-100 portal should contact the Department of Revenue at 717-787-1064. Those with questions about filing hotel occupancy tax returns and remitting using e-TIDES should call 717-783-6277. Forms and other information is available at www.revenue.pa.gov.
Media Contact: Kevin Hensil, 717-787-6960
To view the original version on PR Newswire, visit:http://www.prnewswire.com/news-releases/revenue-department-reminds-homeowners-using-home-sharing-sites-to-register-collect-and-remit-the-hotel-occupancy-tax-300277019.html
SOURCE Pennsylvania Department of Revenue