DE HB228

Authorizes Sussex County to impose a local lodging tax of up to 3 percent on room rentals in hotels, motels, and tourist homes located in unincorporated areas of the county.

Restricts use of lodging tax funds to Sussex County only, for capital and operating costs of beach nourishment, waterway dredging, economic development, tourism programs, recreational activities, and water quality and flood control projects.

Allows up to 5 percent of collected lodging tax funds to be used for administering the funded projects.

Exempts rentals by the Delaware Department of Natural Resources and Environmental Control from the lodging tax.