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DE SB198
Bill
Status
2/10/2020
Primary Sponsor
Charles Paradee
Click for details
AI Summary
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Repeals Kent County's authority to impose a local lodging tax on hotel, motel, and tourist home rentals previously authorized to benefit the Kent County Regional Sports Complex Corporation (DE Turf Sports Complex).
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Removes provisions requiring lodging tax revenues collected in Kent County to be directed to the Kent County Regional Sports Complex Corporation for facility advertising, youth programs, maintenance, and debt payment.
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Leaves intact lodging tax authority for New Castle County (up to 3% tax) and Sussex County (up to 3% tax with funds dedicated to beach nourishment, waterway dredging, economic development, and related projects).
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Maintains exemption from lodging taxes for rentals by the Department of Natural Resources and Environmental Control.
Legislative Description
An Act To Amend Title 9 Of The Delaware Code Relating To A Kent County Lodging Tax.
Last Action
Signed by Governor
2/10/2020