DE SB236

Grants Dewey Beach Town Commissioners authority to impose and collect a lodging tax on hotel, motel, and tourist home occupancies within municipal boundaries, separate from the existing accommodations tax on residential rentals.

Lodging tax capped at 3% of rent in addition to the state lodging excise tax under Delaware Code Chapter 61, with initial rate not to exceed 1.5% and annual increases limited to 0.5%.

Lodging tax may not be imposed before April 1, 2021, and a rental property is subject to either the accommodations tax or the lodging tax, but not both.

Modifies the accommodations tax on residential rentals to clarify it applies only to short-term rentals and excludes properties assessed the state public accommodation lodging excise tax.

Requires approval by two-thirds vote of both houses of the General Assembly due to Delaware Constitutional requirements for municipal charter amendments.