House Bill 130
149th General Assembly (2017 - 2018)
House Revenue & Finance 4/13/17
The General Assembly has ended, the current status is the final status.
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.
Takes effect upon being signed into law