53 Pa. Stat. § 18111.1
In addition to the tourism and marketing tax imposed under section 10 and the hotel room rental taxes imposed under 64 Pa.C.S. Ch. 60 (relating to Pennsylvania Convention Center Authority) and under section 202 of the act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971, the council of the city in which the Pennsylvania Convention Center is located is hereby authorized to impose an excise tax on the consideration received by each operator of a hotel within the city from each transaction of renting a room or rooms to accommodate transients. The tax shall be collected by the operator from the patron of the room and paid over to the city pursuant to section 11.2 and shall be known as the Philadelphia hospitality promotion tax. The rate of tax imposed under this section by the council of the city in which the Pennsylvania Convention Center is located shall not exceed 1.5%.
53 P.S. § 18111.1