SB51: An Act To Amend The Charter Of The City Of Harrington Relating To The Power To Impose And Collect A Lodging Tax.

Legislative Summary

This Act amends the Charter of the City of Harrington to clarify the Citys taxing powers by adding a specific power for the City Council to impose and collect a lodging tax of no more than 3% of the rent, in addition to the amount imposed by the State under Chapter 61 of Title 30, for the occupancy of any room in a hotel, motel, or tourist home, as defined under § 6101 of Title 30 of the Delaware Code, located within the boundaries of the City. This Act takes effect retroactively beginning on March 4, 2024. The City Council adopted an ordinance to collect a lodging tax on March 4, 2024, and the ordinance does not apply to reservations or contracts for lodging executed or completed before the effective date of the ordinance.