Even if the County had preserved its issue in a post-trial motion, the trial court properly concluded that MBC is not subject to the hotel tax because the County failed to establish that MBC is a “hotel.”... [S]ection 3 of the Ordinance defines a “hotel” as a structure that holds itself out “as being available to provide overnight lodging . . . for consideration to persons seeking temporary accommodations.” Here, MBC holds itself out as a religious facility and does not provide lodging to persons merely seeking overnight accommodations.PennRecord reports on the decision.
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Saturday, April 30, 2016
Christian Retreat Center Not Subject To Hotel Room Tax
In Susquehanna County Commissioners v. Montrose Bible Conference, (PA Commonwlth. Ct., April 21, 2016), a 3-judge appellate court panel upheld a lower court's ruling that a retreat center operated by a Christian religious organization is not subject to the county's hotel room rental tax. While most of the decision focused on a procedural issue, in a footnote the court set out the substantive conclusion:
Labels:
Pennsylvania,
Taxes