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Hotel Tax - Common Reporting Errors


Common Reporting Errors

The Controller's office has recently completed a review of the hotel room rental tax remittances of hotels located within Lehigh County for the 2006 tax year. In order to assist hotels in complying with the rules and regulations we have provided a list of some of the common errors found during our reviews.

Common Errors Include

  • Exemptions were given to non-qualified organizations such as:
    • charities
    • non-profit organizations (excluding the American Red Cross)
    • churches
    • educational institutions (excluding PA State affiliated colleges)
    • school districts
    • hospitals
    • local governments
    • Non-PA state governments
  • Exemption certificates were not provided.
  • Exemption certificates were incomplete (i.e. no organization listed, not signed).
  • Documentation, such as guest folios, needed to verify permanent resident status was not maintained. (30 days continuous stay)
  • Hotel tax collected in excess of hotel tax reported was not remitted to the county.
  • Exemptions reported on monthly returns did not agree to records.

The above errors are not all inclusive and hotel operators should refer to the Lehigh County Hotel Room Rental Tax Rules and Regulations for complete details. If you need a copy of the rules please contact the fiscal office or click here.