SB 236

Abstract

This Act amends the Charter of Dewey Beach to give the Town Commissioners the authority to impose and collect a lodging tax. The new lodging tax is distinct from the existing accommodations tax. A rental property may be subject to either the accommodations tax or the lodging tax, but not both. In addition, the lodging tax may not be imposed before April 1, 2021, the initial rate may not exceed 1.5%, and the rate may not be increased by no more than .5% annually until the maximum rate, 3%, is reached. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual. This Act requires a greater than majority vote for passage because § 1 of Article IX of the Delaware Constitution requires the affirmative vote of two-thirds of the members elected to each house of the General Assembly to amend a charter issued to a municipal corporation.