Short Term Rentals (Hotel Excise Tax)
Monroe County Ordinance #2017-1 was adopted to assist the Pocono Mountain Vacation Bureau (PMVB), the County’s designated Tourist Promotion Agency, in planning and promoting programs designed to stimulate and increase the volume of tourists, visitors, and vacation business within the Pocono Mountain Region comprised of Carbon, Monroe, Pike and Wayne Counties.
Under this ordinance, every business holding itself out as a “hotel” must apply a 3% tax to each and every rental of a room with a bed.
A “hotel” is defined as a hotel, motel, inn, guesthouse, Rooming house, Bed and Breakfast, Homestead or other structure which holds itself out by any means, including advertising, license, registration with an innkeepers' group, convention listing association, travel publication or similar association or with a government agency, as being available to provide overnight lodging for Consideration to persons seeking temporary accommodation; any place which advertises to the public at large or any segment thereof that it will provide beds, sanitary facilities or other space for a temporary period to members of the public at large; any place recognized as a hostelry or any Cabin. Exclusions as per the ordinance are located below.
The funds less administrative cost are deposited in a special account and can only be expended on tourism, convention promotion and tourism development as specifically stated in the Commonwealth of Pennsylvania Act 18 of 2016.