Hotel Room Rental Tax

General Information

The Tax, which is mandated by state law, is levied at a rate of 7%.  All Hotels, Motels and Short-Term Rentals (home-sharing accommodations available through Airbnb, HomeAway, and other such Booking Agents) are required to register with the Special Tax Division.

Although Booking Agents are permitted to collect and remit the Tax on behalf of Short-Term Rental Operators, each Operator is required to register with the Special Tax Division and is obligated to report their taxable revenue. The Operator must then provide proof that the Booking Agent has remitted the Tax on their behalf.

The Tax is collected on a monthly or quarterly basis, depending on the size of the establishment.

Paying the Tax

The revenue generated by this Tax supports the various convention interests, such as the David L. Lawrence Convention Center, the Pittsburgh Convention and Visitor’s Bureau, the Sports and Exhibition Authority, and the Convention and Visitors Bureau of Greater Monroeville. Under state law, County Treasurer John K. Weinstein is the Tax Collector of all taxes levied in Allegheny County and responsible for the collection of this Tax.

Payment by Mail

Return monthly coupon along with check made payable to: John K. Weinstein, Allegheny County Treasurer

MAIL:
Allegheny County Treasurer

Special Tax Division
P.O. Box 534085
Pittsburgh, PA 15253-4085

EXPRESS MAIL: (any mail that requires a delivery acknowledgment)
Allegheny County Treasurer
Special Tax Division
Room 217 – Courthouse
436 Grant Street
Pittsburgh, PA 15219

Any payment received after the due date shall be subject to penalties and interest required by the Ordinance and may be subject to enforced collection and payment of Costs of Collection as permitted by applicable law.

Hotel Tax Collection Schedules

 

Monthly Collection Schedule

Hotels with fifteen (15) or more rooms remit the Tax monthly.

Monthly returns and tax remittance for revenues collected must be posted to the Operator’s account within 20 days after the last day of the prior month for which the return is being filed.

Monthly Hotel Room Rental Tax Coupon and Instructions

Quarterly Collection Schedule

Hotels with fewer than fifteen (15) rooms remit the Tax on a quarterly basis.

Quarterly returns and tax remittance for revenues collected must be posted to the Operator’s account within 20 days after the last day of the prior quarter for which the return is being filed.

 

 

Hotel Room Rental Tax Revenue

Questions?

412-350-4114

8:30 am to 4:30 pm

except for holidays

Email

Responds next business day.

Payment must be posted by the

20th day

of the following month

Delinquent List

Hotel Operators who have failed to pay their monthly or quarterly Hotel Room Rental Taxes, despite attempts to collect the debt through phone calls and written correspondence, are placed on a published list of Delinquent Special Tax Accounts.  See the complete list here.

Operators who intend to make a payment in full and want to be removed from this list should immediately contact the Special Tax Division at 412-350-4114.

Civil Court Action

Unless Allegheny County is otherwise prohibited by law, an Operator’s failure to pay the amount due will result in a civil complaint being filed in the Allegheny County Court of Common Pleas, and judgment entered against the Operator.

Upon entry of judgment, the County may satisfy its judgment by selling the Operator’s assets. The Operator will also be responsible for paying all penalties, interest and court costs.


All the information on this web page is public information.  A written explanation of your rights with regard to an audit, appeal, enforcement, refund and collection of local taxes can be found in the Local Taxpayer Bill of Rights. Act 53 Pa.

JOHN K. WEINSTEIN, Allegheny County Treasurer

Allegheny County Courthouse, Room 108, 436 Grant Street, Pittsburgh, PA  15219  |  PHONE: 412-350-4100