§ 908 Lodging tax.

22 DE Code § 908 (2019) (N/A)
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Any municipality with a population greater than 50,000 may impose, by duly enacted ordinance, a local lodging tax of no more than 3 percent of the rent, in addition to the amount imposed by the State, for any room or rooms in a hotel, motel or tourist home, as defined in § 6101 of Title 30, which is located within the boundaries of the municipality.

74 Del. Laws, c. 117, § 1.