HOUSE BILL NO. 305
AS AMENDED BY
HOUSE AMENDMENT NO. 1
AN ACT TO AMEND TITLE 22 OF THE DELAWARE CODE RELATING TO TAXES.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Two-thirds of all members elected to each house thereof concurring therein):
Section 1. Amend Title 22 of the Delaware Code by adding a new “§ 908” to read as follows:
“§ 908. Lodging Tax.
Any municipality with a population greater than 50,000 may impose, by duly enacted ordinance, a local lodging tax of no more than three (3) percent of the rent, in addition to the amount imposed by the State, for any room or rooms in a hotel, motel or tourist home, as defined in 30 Del. C., § 6101, which is located within the boundaries of the municipality.”.
Section 2. The provisions of this Act shall sunset and cease to have effect two years after the date of its enactment into law.
Approved July 8, 2003