Delaware General Assembly

Out of Committee 6/12/19

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

5/9/19

Briggs King

Sen. Hansen

Reps. D. Short, Yearick

AN ACT TO AMEND TITLE 22 OF THE DELAWARE CODE RELATING TO A LODGING TAX.

Currently, a municipality other than the City of Wilmington must be granted the authority to impose a lodging tax by an amendment to the municipality’s charter through a special act of incorporation passed by the General Assembly. This Act authorizes all municipalities to impose a lodging tax, if a municipality chooses to do so. Because some municipalities currently have this authority, this Act makes clear that a provision in a special act of incorporation that authorizes a municipality to impose a lodging tax controls over the authority granted by this Act, whether the special act of incorporation is enacted before or after the effective date of this Act.

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Takes effect upon being signed into law

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