Any municipality with a population greater than 50,000 may impose, by duly enacted ordinance, a local lodging tax of no more than three (3) percent of the rent, in addition to the amount imposed by the State, for any room or rooms in a hotel, motel or tourist home, as defined in 30 Del. C., § 6101, which is located within the boundaries of the municipality.”.
Section 2. The provisions of this Act shall sunset and cease to have effect two years after the date of its enactment into law.