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

Chapter 107, Article I defines HOTEL broadly: any hotel, motel, inn, guesthouse, rooming house, bed and breakfast, homestead, hostel, or cabin that holds itself out to the public as offering overnight lodging for less than 30 days, or that advertises beds or space to the public at large. A imposes the 5% tax on "the full amount charged to an occupant to include any accommodation fees" and makes a booking agent that collects payment on an operator's behalf jointly responsible for remitting the tax directly to the County rather than through the operator.

Under § 107-6, operators and booking agents with prior-year revenue below $250,000 pay quarterly, while those at or above that threshold pay monthly, with returns and payment postmarked no later than the last day of the month following the close of the period. Section 107-8 requires three years of recordkeeping, and § 107-9 gives the County or its auditor access to books and records within 30 days of a written request. 5% per-month late fee applies under § 107-10, and the County may file a lien on the property.

Section 107-14 caps the County's administration fee at 4% of taxes collected before the balance funds tourist promotion. Exemptions written into the HOTEL definition remove charitable institutions, permanent-residence portions of a building, college dormitories, children's camps, hospitals, nursing homes, and non-cabin campground space from the tax.