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DE HB377
Bill
Status
Passed
6/14/2018
Primary Sponsor
John Mitchell
Click for details
AI Summary
- Amends Chapter 81, Title 9 of the Delaware Code to establish a local lodging tax provision
- Allows counties with a population greater than 500,000 to impose a local lodging tax of up to 3 percent of room rental fees through county ordinance
- Tax applies to rentals in hotels, motels, or tourist homes located in unincorporated areas of the county, in addition to state lodging taxes
- Exempts rentals by the Delaware Department of Natural Resources and Environmental Control from the local lodging tax
Legislative Description
An Act To Amend Title 9 Of The Delaware Code Relating To Taxes.
Last Action
Signed by Governor
6/14/2018
Committee Referrals
Judicial & Community Affairs5/10/2018
Administration4/19/2018
Full Bill Text
No bill text available