AN ACT TO AMEND THE CHARTER OF THE CITY OF HARRINGTON RELATING TO THE POWER TO IMPOSE AND COLLECT A LODGING TAX.

Plain English Breakdown

The official source material did not specify that the tax applies exclusively within the city limits, but it is implied by the context.

Amends Harrington City Charter for Lodging Tax

This act changes the city charter of Harrington to allow the city council to charge a lodging tax on hotel rooms, motels, and tourist homes within the city.

What This Bill Does

• Adds a new power in the city's charter that lets the City Council charge up to a 3% lodging tax on hotel rooms, motels, and tourist homes located within Harrington’s boundaries.
• The tax applies only for stays inside the city limits of Harrington.
• Requires the tax to be added to any state-imposed taxes already charged by law.

Who It Names or Affects

• Hotel guests staying in Harrington
• Owners or managers of hotels, motels, and tourist homes in Harrington

Terms To Know

lodging tax

A special tax charged when someone stays at a hotel, motel, or similar place to sleep.

charter

The main document that outlines the rules and powers of a city government.

Limits and Unknowns

• This act took effect retroactively beginning on March 4, 2024.
• It does not apply to reservations or contracts for lodging executed or completed before this date.

Official Summary Text

AN ACT TO AMEND THE CHARTER OF THE CITY OF HARRINGTON RELATING TO THE POWER TO IMPOSE AND COLLECT A LODGING TAX.
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 takes effect retroactively beginning on March 4, 2024. The City Council adopted an ordinance to collect a lodging tax on March 4, 2024, and the ordinance does not apply to reservations or contracts for lodging executed or completed before the effective date of the ordinance.

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.