Delaware § 908 Lodging tax

Delaware Statutes

§ 908 — Lodging tax

Delaware § 908

Title22

Ch. 9MUNICIPAL USER TAX

This text of Delaware § 908 (Lodging tax) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 22, § 908 (2026).

Text

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.

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