Wayne County Room Rental Excise Tax

Wayne County Hotel Room Rental Excise Tax Ordinance was enacted by the Board of Commissioners and affects all Operators who rent rooms in Wayne County as of August 1, 2005. The excise tax is calculated at a rate of (3%) on the Consideration received by each Operator of a Hotel from each Transaction of renting a room or rooms to accommodate Transients. The Excise Tax is due and payable to the Wayne County Treasurer on a quarterly basis on or before the 25th day of the month (July, October, January and April) following each calendar quarter.

About the Ordinance

The ordinance was adopted to assist the Pocono Mountain Vacation Bureau, the County’s designated Tourist Promotion Agency, in their promotion of the entire four County region they represent, Pike, Monroe, Wayne and Carbon. A portion of this tax revenue will also be spent directly on Wayne County tourism promotion and tourist destination improvement. The funds 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 142 of 2000, as amended.

Helpful Documents

  1. Excise Tax Quarterly Return (PDF)
  2. Operator Exemption Statement (PDF)
  3. Operator Registration Application (PDF)
  4. Ordinance (PDF)
  5. Patron Exemption Certificate (PDF)
  6. Rules and Regulations (PDF)