DE SB288

Amends Delaware Code Title 9 to authorize Kent County to impose a local lodging tax of no more than 3% of rent on hotel, motel, and tourist home accommodations in unincorporated areas of the county.

Kent County lodging tax applies in addition to state or municipal lodging taxes and follows the same structure already established for New Castle and Sussex Counties.

Reformats existing lodging tax language in the code by changing "3 percent" to "3%" for consistency across all three counties.

Exempts rentals by the Department of Natural Resources and Environmental Control from the lodging tax.

Maintains existing provisions for Sussex County requiring lodging tax revenue to be used only for beach nourishment, waterway dredging, economic development, tourism, recreation, water quality, and flood control projects within the county.