House Substitute 1 for House Bill 168
152nd General Assembly (Present)
Bill Progress
Out of Committee 1/4/24
Legislation has been voted out of Committee; now placed on the Ready List
Bill Details
1/4/24
AN ACT TO AMEND TITLES 9 AND 30 OF THE DELAWARE CODE RELATING TO LODGING TAX.
Substitute 1 to HB 168 applies the lodging tax to short-term rentals and requires an accommodations intermediary to obtain an occupational license and pay an annual licensing fee of $25.00. This bill defines an accommodations intermediary as a person or business that facilitates or arranges the renting of rooms or dwelling units to an occupant on a website or through other means, including the renting of properties subject to a timeshare plan. Under this Act, accommodations intermediaries must collect and remit taxes and data as required by the Division of Revenue. This Act further authorizes New Castle and Sussex Counties to impose a lodging tax of no more than 3 percent on short-term rentals.
This bill is primarily different from the original in that it uses different terms and definitions to identify the individuals responsible for collecting short-term rental taxes.
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Takes effect upon being signed into law
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