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

Pennsylvania's Third Class County Convention Center Authority Act and related local tax authority codified at 72 P.S. §1771-A et seq. allow Lackawanna County to impose a hotel tax on the consideration paid for any room rented for less than 30 consecutive days. Lackawanna County's hotel tax is currently 7%, with revenue dedicated to tourism promotion (Visit NEPA / Lackawanna County Convention and Visitors Bureau) and county tourism infrastructure including the Mohegan Sun Arena at Casey Plaza-area attractions and Steamtown National Historic Site visitor support. The tax is administered by the Lackawanna County Treasurer, 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 Scranton 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 Lackawanna County 7%, for a combined 13% rate on every taxable room-night in Scranton. Hotels must register with both the PA Department of Revenue (for the state tax) and the Lackawanna County Treasurer (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.