DE SB214

Grants the Town of Millsboro authority to impose and collect a lodging tax on hotel, motel, and tourist home occupancies located within town boundaries.

Sets the maximum lodging tax rate at 3% of rent, in addition to the state lodging tax imposed under Chapter 61 of Title 30 of the Delaware Code.

Amends Section 30 of the Millsboro Charter to add this power to the Town Council's enumerated powers.

Requires a two-thirds majority vote in both houses of the General Assembly to pass, as mandated by Article IX of the Delaware Constitution for municipal charter amendments.