House Bill 168

152nd General Assembly (Present)

Bill Progress

Lieu/Substituted 1/4/24
If original bill has not been considered in committee, the substitute takes place of original bill. If original bill has been considered in committee, the substitute will be assigned to committee for consideration.

Bill Details

5/18/23
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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Bill Text

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Amendments

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Committee Reports

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Actions History

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