Allegheny County, PA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- up to 5%
- Applies to
- hotel room rentals to transients
- Collected by
- hotel operator
- Remitted to
- County Treasurer
- Max penalty
- $100 fine or 30 days jail
Summary
Allegheny County imposes a hotel room rental tax of up to 5% on the consideration paid to hotel operators for renting rooms to transients, collected by the operator.
A tax not to exceed 5% is hereby imposed on the consideration received by each operator of a hotel within the County from each transaction of renting a room or rooms to accommodate transients.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4857026; v12 updated 2024-06-04; through 06-04-2024).
Full Breakdown
Under the County's Hotel Room Rental Tax Ordinance, the operator of any hotel, motel, inn or guest house within the County must collect a tax of up to 5% on the amount charged for renting a room to a transient occupying it for 30 consecutive days or less. The operator pays the collected tax over to the County Treasurer under rules the Treasurer establishes; a booking agent may also collect and remit on the operator's behalf.
Violations & Fines
Violators face a summary conviction fine up to $100 plus costs, or up to 30 days in the County jail, or both; each violation is a separate offense.
Frequently Asked Questions
What is Allegheny County's hotel room rental tax rate?
Who has to collect and pay the tax?
Sources & Official References
Other rules in Allegheny County
Compare Allegheny County to another location·View the Pennsylvania hotels & lodging overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.