Kim Williams
- Democratic
- Representative
- District 19
House Bill No. 168 creates a short-term rental lodging tax at the rate of 8% of the rent upon every occupancy of a short-term rental within the State. For purposes of collecting the lodging tax on short-term rentals, HB 168 creates an occupational license for a short-term rental listing service. It also authorizes New Castle and Sussex Counties to impose a lodging tax of no more than 3 percent on short-term rentals. House Substitute 2 to House Bill No. 168 is primarily different from House Bill No. 168 in that it decreases the tax rate on short-term rentals and uses different terms and definitions to identify the individuals responsible for collecting short-term rental taxes. Specifically, House Substitute 2 to House Bill No. 168 makes the following changes: (1) Requires accommodations intermediaries to obtain an occupational license and pay an annual licensing fee of $25.00; (2) Ensures that accommodations intermediaries are responsible for the collection and remittance of taxes under this Act and clarifies responsibilities for the collection and remittance of the tax; (3) Defines an accommodations intermediary; (4) Decreases the short-term rental tax rate from 8% to 4.5%; (5) Establishes the short-term rental tax in a new chapter within Title 30; (6) Clarifies that short-term rental taxes will be distributed as follows: 62.5% to the State General Fund; 12.5% to the Beach Preservation Fund of the Department of Natural Resources and Environmental Control; 12.5% to be designated in the proportion in which collected, to the duly established convention and visitors bureau in each county; and 12.5% to the Delaware Tourism Office; (7) Adds the Georgetown, Millsboro, Milton, Milford, and Western Sussex Chambers of Commerce to those organizations that determine the Sussex County Convention & Visitors Bureau; and (8) Updates effective dates for licensing, tax levy, and related obligations.
Signed by Governor
Passed By Senate. Votes: 16 YES 5 NO
Reported Out of Committee (Executive) in Senate with 5 On Its Merits
Vote type changed from Simple Majority (SM) to 3/5 Majority by amendment
Passed By House. Votes: 32 YES 8 NO 1 NOT VOTING
Amendment HA 1 to HS 2 - Introduced and Placed With Bill
Amendment HA 1 to HS 2 - Passed In House by Voice Vote
was introduced and adopted in lieu of HB 168
Bill Text Versions | Format |
---|---|
Bill Text | PDF HTML |
HA 1 to HS 2 for HB 168 | HTML PDF |
Document | Format |
---|---|
Fiscal Note |
Data on Open States is updated periodically throughout the day from the official website of the Delaware General Assembly.
If you notice any inconsistencies with these official sources, feel free to file an issue.