SB 178

Abstract

The Act allows the Kent County Levy Court to impose a lodging tax not greater than 3% in Kent County. This Substitute places the lodging tax imposed by the Act in the same Delaware Code provision where the New Castle County lodging tax is placed and where the Sussex County lodging tax is proposed to be placed by House Bill No. 228 (150th General Assembly). This change in placement also results in excluding rentals by the Department of Natural Resources and Environmental Control from the lodging tax established by § 8112 of Title 9. This change also does the following: (1) Makes clear that the lodging tax power under § 8112(a) of Title 9 refers to New Castle County. (2) Makes technical corrections to the language of the Act, and existing law, to conform it to the standards of the Delaware Legislative Drafting Manual.