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

Pennsylvania's Third Class County Convention Center Authority Act and related local tax authority allow Erie County to impose a hotel room rental excise tax on the consideration paid for any room rented for less than 30 consecutive days. Erie County's hotel room rental tax is currently set at 7%, with revenue dedicated to tourism promotion (VisitErie / Erie County Convention Center Authority) and county tourism infrastructure. The tax is administered by the Erie County Department of Finance, and 'hotel' under the ordinance includes hotels, motels, inns, bed and breakfasts, and (consistent with PA Department of Revenue guidance under the state-level hotel-occupancy tax) most short-term rental dwellings rented for less than 30 consecutive days. The City of Erie 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 Erie County 7%, for a combined 13% rate on every taxable room-night in Erie. Hotels must register with both the PA Department of Revenue (for the state tax) and the Erie County Department of Finance (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.