PENNSYLVANIA, December 8 - of the tax authorized by this section.

(2) In addition to any penalty under subsection (j), a

county may impose a penalty, not to exceed $250 per day, on

an operator, including a booking agent required to remit

taxes under section 210 of the Tax Reform Code of 1971, for

failure to fully and timely report transaction information in

violation of an ordinance requiring the report of the

information.

* * *

(k) Definitions.--The following words and phrases when used

in this section shall have the meanings given to them in this

subsection unless the context clearly indicates otherwise:

"Accommodation fee." As the term is defined in section 209

of the Tax Reform Code of 1971.

* * *

"Discount room charge." As the term is defined in section

209 of the Tax Reform Code of 1971.

* * *

"Rent." As the term is defined in section 209 of the Tax

Reform Code of 1971.

* * *

"Transaction information." Any material information relating

to the consummation of a transaction, including, but not limited

to:

(1) Disclosure of each hotel for which rents were

collected.

(2) The accommodation fee, discount room charge and

amount of taxes remitted on each operator's behalf.

(3) The name, address and dates of occupancy of any

patron or transient.

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