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 specific percentage and type of lodging covered are clearly defined, but the effective date for implementation is not provided in the official summary or text.

Amending Harrington's Charter to Allow Lodging Tax

This act changes Harrington's city rules to allow the City Council to impose and collect a lodging tax of up to 3% on hotel rooms, motels, and tourist homes.

What This Bill Does

• Adds a new rule that lets the City Council in Harrington put a tax on hotels, motels, and tourist homes.
• The tax can be no more than 3% of what people pay for rooms there.
• This tax is extra to any state taxes already charged under Chapter 61 of Title 30.

Who It Names or Affects

• People who stay in hotels, motels, or tourist homes in Harrington will have to pay this new tax.
• The City Council can now decide how much the lodging tax should be and collect it from visitors.

Terms To Know

lodging tax

A special tax that hotels, motels, or tourist homes charge to people who stay overnight in their rooms.

Limits and Unknowns

• The exact start date of when this tax will be collected is not specified in the bill.
• 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.

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 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.

Current Bill Text

Legislation Document

SPONSOR:

Sen. Wilson & Rep. Morris

DELAWARE STATE SENATE

153rd GENERAL ASSEMBLY

SENATE SUBSTITUTE NO. 1

FOR

SENATE BILL NO. 51

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

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Two-thirds of all members elected to each house thereof concurring therein):

Section 1. Amend the Charter of the City of Harrington by making deletions as shown by strike through and insertions as shown by underline as follows:

4.2. Enumeration of Powers. Not by way of limitation upon the scope of the powers vested in the City Council to exercise all powers delegated by this Charter or general law to the City (except as may expressly appear herein to the contrary), but rather by way of enumeration and example, the City Council is vested by this Charter with (among others) the following powers:

4.2.4. May 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.

SYNOPSIS

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.

Author: Senator Wilson