DE SB264

Authorizes the City of Milford to impose a lodging tax of no more than 3 percent on the rental of hotel, motel, and tourist home rooms located within the city.

The lodging tax is imposed in addition to any state sales tax currently applied to room rentals.

Applies to accommodations as defined in Delaware Code Title 30, Section 6101, that are located within Milford city boundaries.

Requires approval by a majority of the City Council before the tax can be imposed and collected.