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DE HB395

Bill

Official Source

Status

Introduced

5/2/2018

Primary Sponsor

Kevin Hensley

Click for details

Origin

House of Representatives

149th General Assembly

AI Summary

  • Permits any municipality with taxing authority and a state-authorized charter to impose a local lodging tax of no more than 3 percent on hotel, motel, and tourist home room rentals within municipal boundaries.

  • Excludes educational dormitory facilities from the lodging tax requirement.

  • Applies the tax in addition to any state-imposed lodging taxes.

  • Requires municipalities to enact the lodging tax through duly passed ordinance.

Legislative Description

An Act To Amend Title 22 Of The Delaware Code Relating To Taxes.

Last Action

Introduced and Assigned to Administration Committee in House

5/2/2018

Committee Referrals

Administration5/2/2018

Full Bill Text

No bill text available