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2021 Delaware Code
Title 22 - Municipalities
Chapter 9. Municipal User Tax
§ 908. Lodging tax.
Universal Citation: 22 DE Code § 908. (2021)
§ 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.
74 Del. Laws, c. 117, § 1;
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