House Bill 147

150th General Assembly (Present)

Bill Progress

Out of Committee 6/12/19
Legislation has been voted out of Committee; now placed on the Ready List

Bill Details

5/9/19
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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Not Required
Takes effect upon being signed into law

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