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

The Berks County Hotel Excise Tax was first adopted in 1997 by Berks County Ordinance, originally limited to hotels in the City of Reading and within 15 miles of the Greater Reading Convention Center. On June 27, 2013, the Berks County Commissioners adopted Ordinance 1-13, which expanded the hotel tax to include all hotels located within Berks County at a 5% rate. The tax is administered by the Berks County Treasurer (610-478-6640, 633 Court Street, Reading PA 19601, 2nd floor) and revenue funds tourism promotion, the Convention Center, and economic development. 'Hotel' under the ordinance includes hotels, motels, inns, bed and breakfasts, and (per PA Department of Revenue interpretation paralleling the state hotel-occupancy tax) most short-term rental dwellings rented for less than 30 consecutive days. Reading 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 Berks 5%, for an 11% combined rate on every taxable room-night in Reading. Hotels must register with both the PA Department of Revenue (for the state tax) and the Berks County Treasurer (for the county tax). Monthly returns are due by the 25th of the following month, including 'zero' returns when no taxable revenue was collected. 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 an REV-1220.