DE HB255

Amend Section 47 of the City of Dover Charter to authorize the City Council to impose and collect a lodging tax on hotel, motel, and tourist home occupancies.

Set the maximum lodging tax rate at 3% of the rent charged for occupancy of rooms located within Dover city boundaries.

Apply the lodging tax in addition to any lodging tax imposed by the State of Delaware.

Define applicable lodging establishments according to § 6101 of Title 30 of the Delaware Code.

Preserve the validity of all assessments and taxes levied prior to the approval of this amendment.