Hotel Room Rental Tax is imposed at the rate of 5% of the consideration received by an Operator and/or Booking Agent for each room rental. See Adams County Ordinance.
The 6 percent hotel occupancy tax remitted to the department (plus the additional 1 percent local tax in Allegheny and Philadelphia counties on the state tax base) is separate and distinct from local hotel taxes administered by local taxing jurisdictions throughout Pennsylvania.
Adams sales tax details The minimum combined 2025 sales tax rate for Adams, Pennsylvania is 6.0%. This is the total of state, county, and city sales tax rates. The Pennsylvania sales tax rate is currently 6.0%. The Adams sales tax rate is 0%.
Adams County imposes a 5% Hotel Room Rental Tax on the consideration received by Operators of facilities providing short term lodging, including but not limited to hotels, motels, bed & breakfasts, guest houses and cabins located within campgrounds. This is separate and in addition to the 6% State Hotel Occupany Tax.
(a) Permanent residents. A permanent resident defined in § 38.3 (relating to definitions), is excluded from Hotel Occupancy Tax liability upon the occupancy of any room or rooms in a hotel for any rental period during which, or at the expiration of which, he is or becomes a permanent resident.
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.
There are two options for filing a Pennsylvania sales tax return. Online Filing: File online with PADirectFile. File via Telephone: 1-800-748-8299.
The 6 percent hotel occupancy tax remitted to the department (plus the additional 1 percent local tax in Allegheny and Philadelphia counties on the state tax base) is separate and distinct from local hotel taxes administered by local taxing jurisdictions throughout Pennsylvania.
Eight-digit Sales Tax Account ID Number.