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DE HB130

Bill

Official Source

Status

Introduced

4/13/2017

Primary Sponsor

Deborah Hudson

Click for details

Origin

House of Representatives

149th General Assembly

AI Summary

  • Removes the minimum 6-bedroom requirement for hotels to be subject to lodging tax
  • Expands the 8% lodging tax to include short-term rentals defined as rooms, dwelling units, or campground sites rented for 120 days or less per calendar year where the property is not the owner's permanent residence
  • Adds "short-term rental" as a new category subject to lodging tax alongside hotels, motels, and tourist homes
  • Maintains current tax distribution: 5% to State General Fund, 1% to Beach Preservation Program, 1% to county convention and visitors bureaus, and 1% to Delaware Tourism Office

Legislative Description

An Act To Amend Title 30 Of The Delaware Code Relating To Lodging Tax.

Last Action

Amendment HA 2 to HB 130 - Introduced and Placed With Bill

6/28/2017

Committee Referrals

Revenue & Finance4/13/2017

Full Bill Text

No bill text available