Delaware SB 51

This Act is a Substitute for and differs from Senate Bill No. 51 by removing the retroactive effective date. This Act amends the Charter of the City of Harrington to clarify the City’s 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 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.