Bill > SB51

This bill amends the Charter of the City of Harrington by granting the city council the power to impose and collect a lodging tax of up to 3% on room rentals in hotels, motels, and tourist homes within the city's boundaries. This tax would be in addition to the existing state lodging tax imposed under Chapter 61 of Title 30 of the Delaware Code. The bill provides the city with a new revenue generation mechanism specifically for accommodations, allowing local officials to create an additional source of municipal income. The proposed tax rate is capped at 3%, which provides flexibility for the city council to set the rate at or below this maximum threshold. By inserting this provision into the city's charter, the bill expands the local government's financial tools while ensuring that the tax rate remains within reasonable limits.

Government Affairs

https://legis.delaware.gov/BillDetail?LegislationId=141820