House Bill 130
149th General Assembly (2017 - 2018)
Bill Progress
House Revenue & Finance 4/13/17
The General Assembly has ended, the current status is the final status.
Bill Details
4/13/17
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO LODGING TAX.
This bill makes the lodging tax apply to all hotels, motels, tourist homes, and short-term rentals.
Short-term rentals are defined as being a room, dwelling, unit, or campground site being rented to overnight guests for a period of 120 days or less for any calendar year and the room or unit is not the owner’s permanent residence.
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Not Required
Takes effect upon being signed into law
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