DE SB51

Amends the City of Harrington Charter to grant the City Council explicit authority to impose and collect a lodging tax on hotels, motels, and tourist homes within city boundaries

Sets the maximum lodging tax rate at 3% of rent, which would be collected in addition to existing state lodging taxes under Title 30, Chapter 61

Takes effect retroactively to March 4, 2024, the date the City Council originally adopted an ordinance to collect the lodging tax

The retroactive ordinance does not apply to lodging reservations or contracts executed or completed before March 4, 2024

Requires a two-thirds vote in both chambers of the General Assembly for passage, as mandated by the Delaware Constitution for municipal charter amendments