PENNSYLVANIA, June 30 - authorized to create, where feasible and desired, assessment-

based tourism improvement districts and designated tourism

district management associations should initiate and

administer programs to promote and enhance tourism within the

district, as approved by a county.

(4) Counties should be given the broadest possible

discretion in establishing, by local ordinance, the type of

assessment-based programs most consistent with tourism

business needs, goals and objectives, as determined and

expressed by benefited business owners in the designated

tourism improvement district.

(5) This act is intended only to supplement and enhance

revenue for tourism activities and is not intended to

supplant or offset revenue from existing county ordinances

that assess hotels.

Section 3. Definitions.

The following words and phrases when used in this act shall

have the meanings given to them in this section unless the

context clearly indicates otherwise:

"Authority." A body politic and corporate, created under 53

Pa.C.S. Ch. 56 (relating to municipal authorities).

"Benefited business." A hotel, as defined under section 209

of the act of March 4, 1971 (P.L.6, No.2), known as the Tax

Reform Code of 1971, that is located within a tourism

improvement district and benefits from tourism improvement

district activities based on a rational nexus test.

"County." A county located within this Commonwealth.

"Nonprofit corporation." A legal entity that is incorporated

in this Commonwealth and specifies in its charter or bylaws that

no part of the net earnings may benefit a private shareholder or

20230SB0845PN1001 - 2 -

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30