Bill Text: DE HB147 | 2019-2020 | 150th General Assembly | Draft
Bill Title: An Act To Amend Title 22 Of The Delaware Code Relating To A Lodging Tax.
Spectrum: Slight Partisan Bill (Republican 3-1)
Status: (Introduced - Dead) 2019-06-27 - Amendment HA 1 to HB 147 - Stricken in House [HB147 Detail]
Download: Delaware-2019-HB147-Draft.html
SPONSOR: |
Rep. Briggs King & Sen. Hansen |
Reps. D. Short, Yearick |
HOUSE OF REPRESENTATIVES
150th GENERAL ASSEMBLY
HOUSE BILL NO. 147
AN ACT TO AMEND TITLE 22 OF THE DELAWARE CODE RELATING TO A LODGING TAX.
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 § 908, Title 22 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 908. Lodging tax.
(a) Any municipality with a population greater than 50,000 A municipality created by the General Assembly by a special act of incorporation may impose, by duly enacted ordinance, a local lodging tax of no more than 3 percent 3% of the rent, in addition to the amount imposed by the State, for any room or rooms in a hotel, motel motel, or tourist home, as defined in § 6101 of Title 30, which is located within the boundaries of the municipality.
(b) Subsection (a) of this section does not apply to a municipality authorized to impose a local lodging tax by a special act of incorporation, whether authorized before or after [the effective date of this Act].
SYNOPSIS
Currently, a municipality other than the City of Wilmington must be granted the authority to impose a lodging tax by an amendment to the municipality’s charter through a special act of incorporation passed by the General Assembly. This Act authorizes all municipalities to impose a lodging tax, if a municipality chooses to do so.
Because some municipalities currently have this authority, this Act makes clear that a provision in a special act of incorporation that authorizes a municipality to impose a lodging tax controls over the authority granted by this Act, whether the special act of incorporation is enacted before or after the effective date of this Act.