DE HB34

Amends the City of Newark charter to authorize the city council to levy a tax on colleges and universities that host in-person classes within city boundaries

Tax amount set at up to $50 per full or part-time undergraduate or postgraduate student for each fall and spring semester

Applies to all colleges and universities including tax-exempt organizations and state agencies, specifically including the University of Delaware

Tax payments must be processed through Automated Clearing House (ACH) network or other approved payment methods as directed by the City Manager; credit card payments are prohibited

Tax only applies to students enrolled in classes physically taking place within the City of Newark