DE HB147

Authorizes all municipalities in Delaware to impose a local lodging tax of up to 3% on hotel, motel, and tourist home rentals located within their boundaries, subject to duly enacted ordinance.

Eliminates the previous requirement that only municipalities with a population greater than 50,000 could impose a lodging tax, instead allowing any municipality created by special act of incorporation to do so.

Clarifies that municipalities already authorized to impose a lodging tax through special acts of incorporation maintain that authority, whether such acts were passed before or after this Act's effective date.

Establishes that the lodging tax is imposed in addition to the state lodging tax and applies to rooms as defined in Delaware Title 30, § 6101.