Bethlehem, PA Hotels & Lodging: Transient Occupancy Tax (2026)

Bethlehem straddles the Lehigh River, splitting the city between two counties for hotel-tax purposes. Most of the city lies north of the river in Northampton County (including the Historic District, Moravian University, and the North Side), while the South Side - including Lehigh University, the ArtsQuest/SteelStacks complex, and the Sands Casino Resort Bethlehem (now Wind Creek Bethlehem) - is in Lehigh County. Pennsylvania's Third Class County Convention Center Authority Act and related local tax authority allow both counties to impose a hotel room rental excise tax on the consideration paid for any room rented for less than 30 consecutive days. (1) Lehigh County imposes a 4% hotel room rental tax under Ordinance 2005-180, administered by the Lehigh County Fiscal Office with monthly remittance returns. (2) Northampton County imposes a 4% hotel room excise tax administered by the Northampton County Department of Fiscal Affairs. Both counties dedicate revenue to Discover Lehigh Valley (the regional tourism promotion agency) and county tourism infrastructure. 'Hotel' under each ordinance includes hotels, motels, inns, bed and breakfasts, and (consistent with PA Department of Revenue guidance) most short-term rental dwellings rented for less than 30 consecutive days. The City of Bethlehem does not impose its own separate municipal occupancy tax. The state-level 6% hotel occupancy tax under 72 P.S. §7210 applies on top of the 4% county tax, for a combined 10% rate. Operators must register with both the PA Department of Revenue (for the state tax) and the applicable county fiscal office (for the county tax). Exemptions include stays of 30 consecutive days or longer by the same guest, certain government and nonprofit stays, and stays paid directly by a tax-exempt organization with form REV-1220.