Short-term rentals in Bethlehem, explained properly.

Sec. 1741.05.G. The inspection fee is set by the fee schedule resolution (not yet reviewed).

Sec. 1741.05.H. The Business Privilege Tax rate and fee haven't been reviewed yet.

The dwelling must remain a single household residential living unit (Sec. 1741.05.A). The facility can't be made available for reception, party, meeting or similar event space (C). The type of accommodation can't change or be mixed during a licensed period (D). Rentals may not generate noise, vibration, glare, odor or other effects that unreasonably interfere with neighbors (E). No physical changes such as a separate entrance for transient guests (I).

Sec. 1741.05.F, J and K. The owner must promptly report persons violating the disruptive conduct provisions of Article 1739.01.B to the City. The Certification of Trash Hauler is submitted annually.

Sec. 1741.99: penalties follow conviction before a Magisterial District Judge. After a third conviction in a 5-year period, the owner and successors are disqualified from using the property as a Short Term Lodging Facility for 2 years (Sec. 1741.06).

Sec. 1741.06 and 1741.07. On suspension or revocation the owner must evict transient visitors. The Code Official may also impose reasonable conditions on licenses. A written appeal must be filed within 10 days after the decision, notice or order was served.

Section 210 of Pennsylvania's Tax Reform Code of 1971 imposes an excise tax of 6% of the rent on every occupancy of a room or rooms in a hotel in Pennsylvania, collected by the operator from the guest and paid to the state. For this tax a hotel is any building in which the public may, for consideration, obtain sleeping accommodations, and a guest who has occupied or has the right to occupy a room for at least 30 consecutive days is a permanent resident, whose stay is not taxed. Rent includes all charges for the stay, including any amount charged by a booking agent. The Department of Revenue says anyone who rents out property for lodging for less than 30 days to the same person must collect and remit the tax, and that it applies to rooms, apartments and houses arranged through online or third-party brokers. Some counties add their own hotel tax, collected by the county treasurer; those county taxes are shown on each place's page.

Since a 2018 amendment (Act 109 of 2018), section 210 of the Tax Reform Code says that if a booking agent acting for an operator collects payment for rent, the booking agent must collect and remit the 6% state hotel occupancy tax and any additional hotel tax imposed under listed laws, including Articles XVII and XXIII of The County Code. A booking agent is a person or entity that facilitates or collects payment for hotel accommodations for an operator, but not someone who only publishes advertisements, and an operator includes anyone acting as a booking agent. The Department of Revenue's home-sharing page still says some home-sharing websites and brokers collect the tax voluntarily and tells hosts to check with the company who is responsible; a host who books only through a site that confirms it collects and remits the tax should not register for a tax license.

The Department of Revenue says a host who does not book exclusively through a third-party site, or whose site does not collect and remit the hotel occupancy tax, must register with the Department for a Sales, Use and Hotel Occupancy Tax License through the Pennsylvania Online Business Tax registration at mypath.pa.gov. After registering, the host files returns and pays the tax electronically through myPATH. A host who books exclusively through a third-party site that confirms it collects and remits the tax should not register.