1b5d21df_PA_100___General_Requirements__REQUIREMENTS
[TAXES AND SERVICES] SALES TAX IS AN EXCISE TAX IMPOSED ON THE RETAIL SALE OR LEASE OF TAXABLE, TANGIBLE PERSONAL PROPERTY AND ON SPECIFIED SERVICES. HOTEL OCCUPANCY TAX IS AN EXCISE TAX IMPOSED ON EVERY HOTEL OR MOTEL ROOM OCCUPANCY LESS THAN THIRTY (30) CONSECUTIVE DAYS. LOCAL SALES TAX MAY BE IMPOSED IN PHILADELPHIA OR ALLEGHENY COUNTIES, IN ADDITION TO THE STATE SALES AND USE TAX, ON THE RETAIL SALE OR USE OF TANGIBLE PERSONAL PROPERTY AND SERVICES AND ON HOTEL/MOTEL OCCUPANCIES. [SECTIONS TO COMPLETE] SECTION 18 SECTION 18 SECTION 18 [REQUIREMENTS] 
SALES USE AND HOTEL OCCUPANCY TAX LICENSE SALES USE AND HOTEL OCCUPANCY TAX LICENSE SALES USE AND HOTEL OCCUPANCY TAX LICENSE
PA-100 - General Requirements
REQUIREMENTS