The hotel occupancy tax, imposed at the same rate as sales tax,
applies to room rental charges at a hotel, motel, motor lodge,
inn, bed and breakfast, summer camp or similar establishment
for periods of less than 30 days by the same person.
Sales, use and hotel occupancy tax must be collected by anyone
engaged in making taxable sales of tangible personal property or
services; leasing, renting or using tangible personal property; or
renting hotel rooms in Pennsylvania.