Del. Code tit. 22 § 908

Current through 2024 Legislative Session Act Chapter 510

Section 908 - Lodging tax

Any municipality with a population greater than 50,000 may impose, by duly enacted ordinance, a local lodging tax of no more than 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 § 6101 of Title 30, which is located within the boundaries of the municipality.

22 Del. C. § 908

74 Del. Laws, c. 117, § 1.;