SPONSOR: Sen. Hoffner & Rep. Bush DELAWARE STATE SENATE 152nd GENERAL ASSEMBLY SENATE BILL NO. 288 AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO COUNTIES.
SPONSOR: Sen. Hoffner & Rep. Bush
SPONSOR: Sen. Hoffner & Rep. Bush
SPONSOR:
Sen. Hoffner & Rep. Bush
DELAWARE STATE SENATE
152nd GENERAL ASSEMBLY
SENATE BILL NO. 288
AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO COUNTIES.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE: Section 1. Amend 8112, Title 9 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows: 8112. Lodging tax. (a) New Castle County 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 in a hotel, motel, or tourist home, as defined in 6101 of Title 30, which is located within the unincorporated areas of the county. (b) Kent County may impose, by duly enacted ordinance, a local lodging tax of no more than 3% of the rent, in addition to the amount imposed by the State or municipality, for any room in a hotel, motel, or tourist home, as defined in 6101 of Title 30, which is located within all of the unincorporated areas of the county. (c) Sussex County 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 or tourist home, as defined in 6101 of Title 30, which is located within the unincorporated areas of Sussex County. Any funds realized by Sussex County pursuant to this subsection shall be expended solely within Sussex County, for the capital and operating costs of beach nourishment, waterway dredging, economic development, tourism programs, recreational activities, and water quality and flood control projects. An amount not to exceed 5% of the funds realized from the tax may be used to pay the costs of administering projects funded under this subsection. (d) Rentals by the Department of Natural Resources and Environmental Control are exempt from the lodging tax established by this section.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend 8112, Title 9 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
8112. Lodging tax.
(a) New Castle County 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 in a hotel, motel, or tourist home, as defined in 6101 of Title 30, which is located within the unincorporated areas of the county.
(b) Kent County may impose, by duly enacted ordinance, a local lodging tax of no more than 3% of the rent, in addition to the amount imposed by the State or municipality, for any room in a hotel, motel, or tourist home, as defined in 6101 of Title 30, which is located within all of the unincorporated areas of the county.
(c) Sussex County 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 or tourist home, as defined in 6101 of Title 30, which is located within the unincorporated areas of Sussex County. Any funds realized by Sussex County pursuant to this subsection shall be expended solely within Sussex County, for the capital and operating costs of beach nourishment, waterway dredging, economic development, tourism programs, recreational activities, and water quality and flood control projects. An amount not to exceed 5% of the funds realized from the tax may be used to pay the costs of administering projects funded under this subsection.
(d) Rentals by the Department of Natural Resources and Environmental Control are exempt from the lodging tax established by this section.
SYNOPSIS The Act allows the Kent County Levy Court to impose a lodging tax not greater than 3% in Kent County. Author: Senator Hoffner
SYNOPSIS
The Act allows the Kent County Levy Court to impose a lodging tax not greater than 3% in Kent County.
Author: Senator Hoffner