DE HB235

Prohibits counties, municipalities, and political subdivisions from imposing local business licensing requirements, fees, or taxes on real estate brokers, associate brokers, brokerage organizations, or salespersons for listing properties, representing buyers in purchases, or renting real estate (except in cities with populations over 50,000).

Allows jurisdictions to charge business licenses, fees, and taxes to real estate professionals who maintain a physical office in that jurisdiction on the same basis as other businesses with offices there.

Permits jurisdictions to impose wage taxes on real estate professionals under local ordinances on the same basis as other wages earned in the jurisdiction.

Takes effect on July 1, 2020.

Includes severability clause allowing provisions to remain valid if any section is found invalid.