DE HB333

Requires every municipal corporation in Delaware to impose, levy, assess, or collect taxes only as expressly authorized in its municipal charter or Title 22.

Clarifies that charter provisions granting municipalities "all powers" or similar language do not exempt them from the tax limitation requirement in the bill.

Applies only to new taxes enacted by municipalities on or after June 15, 2014, excluding increases or continuation of existing taxes in place before that date.

Exempts any municipal corporation that obtained a home rule charter prior to June 1, 1966, from these limitations, even if the charter was later amended or superseded.