Vote Smart's Synopsis:

Vote to pass a bill that authorizes local governments the power to establish lodging taxes, to prevent renting of homes by companies in the state of Delaware.

Highlights:

• Establishes that New Castle County may impose a local lodging tax of no more than 3% of the rent, in addition to the amount imposed by the State, for any room in a hotel, motel, or tourist home (Sec. 1). 

• Expands that Sussex County may impose a local lodging tax of no more than 3% of the rent, in addition to the amount imposed by the State, for any room in a hotel, motel, or tourist home, which is located within unincorporated areas of Sussex County (Sec. 1). 

• Requires that any funds realized by Sussex County shall be expended solely within Sussex County for capital and operating costs. (Sec. 1). 

• Specifies these capital costs as beach nourishment, waterway dredging, economic development, tourism programs, recreational activities, and water quality control projects (Sec. 1). 

• Authorizes an amount not exceeding 5% of the funds realized from the tax to be used to pay the costs of administering projects (Sec. 1). 

• Establishes that rentals by the Department of Natural Resources and Environmental Control as exempt from the lodging tax (Sec. 1). 

• Authorizes any funds realized by any county under this act to be used for workforce and affordable housing programs within that county (Sec. 1).

Full Bill Text
Full Bill Text

Full Bill Text