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DE HB377

Bill

Status

Passed

6/14/2018

Primary Sponsor

John Mitchell

Click for details

Origin

House of Representatives

149th General Assembly

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