DE SB124

Authorizes the Town of Smyrna to impose a lodging tax of up to 3% on the rent for hotel, motel, and tourist home occupancies within town boundaries.

Clarifies that when property is annexed into the Town, all adjacent streets, roads, and alleys up to their centerlines are automatically included in the annexation.

Establishes procedures for vacating or abandoning streets and alleys, requiring the Town to convey abandoned or vacated streets equally to adjacent property owners or according to an agreement among multiple adjoining owners.

Allows the Mayor to appoint the Vice-Mayor and Secretary to terms that do not exceed the remainder of the incumbent Mayor's term, subject to Town Council confirmation.

Makes technical corrections to conform existing law to Delaware Legislative Drafting Manual standards.