Delaware General Assembly

Lieu/Substituted 1/4/24

The General Assembly has ended, the current status is the final status.

HS 2 for HB 168 w/ HA 1

5/18/23

K. Williams

Sen. Mantzavinos, Townsend

Reps. Baumbach, Bolden, Griffith, K. Johnson, Matthews
Sen. Walsh

AN ACT TO AMEND TITLES 9 AND 30 OF THE DELAWARE CODE RELATING TO LODGING TAX.

Section 1 of this bill requires every short-term listing service to obtain an occupational license and pay an annual licensing fee of $25.00. Section 2 of this bill defines short-term rental as any person who rents a bedroom or dwelling unit to overnight guests for a continuous period of 150 days or less using a short-term listing service. Short-term listing services is a person or business that facilitates or arranges the renting of short-term rental units on a website or through other means. This bill also makes the lodging tax that applies to all hotels, motels, and tourist homes apply to short-term rentals. The bill also sets forth the obligations of a short-term rental listing service which is primarily to remit data as required by the Division of Revenue and the tax collected pursuant to the statute. Section 3 of the bill authorizes New Castle and Sussex Counties to impose a lodging tax of no more than 3 percent on short-term rentals. Section 4 applies the Act to all rent for a short-term rental after December 31, 2023 collected by a short-term rental listing service.

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Takes effect upon being signed into law

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