Delaware 152nd General Assembly Status: Enacted 1 D cosponsors

HS 2 for HB 168 w/ HA 1 — Lodging Tax/Short-Term Rentals

Last action — Signed

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced October 02, 2024. Enacted.

Prognosis

Advancing 52% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 D).

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

House Bill No. 168 creates a short-term rental lodging tax at the rate of 8% of the rent upon every occupancy of a short-term rental within the State. For purposes of collecting the lodging tax on short-term rentals, HB 168 creates an occupational license for a short-term rental listing service. It also authorizes New Castle and Sussex Counties to impose a lodging tax of no more than 3 percent on short-term rentals. House Substitute 2 to House Bill No. 168 is primarily different from House Bill No. 168 in that it decreases the tax rate on short-term rentals and uses different terms and definitions to identify the individuals responsible for collecting short-term rental taxes. Specifically, House Substitute 2 to House Bill No. 168 makes the following changes: (1) Requires accommodations intermediaries to obtain an occupational license and pay an annual licensing fee of $25.00; (2) Ensures that accommodations intermediaries are responsible for the collection and remittance of taxes under this Act and clarifies responsibilities for the collection and remittance of the tax; (3) Defines an accommodations intermediary; (4) Decreases the short-term rental tax rate from 8% to 4.5%; (5) Establishes the short-term rental tax in a new chapter within Title 30; (6) Clarifies that short-term rental taxes will be distributed as follows: 62.5% to the State General Fund; 12.5% to the Beach Preservation Fund of the Department of Natural Resources and Environmental Control; 12.5% to be designated in the proportion in which collected, to the duly established convention and visitors bureau in each county; and 12.5% to the Delaware Tourism Office; (7) Adds the Georgetown, Millsboro, Milton, Milford, and Western Sussex Chambers of Commerce to those organizations that determine the Sussex County Convention & Visitors Bureau; and (8) Updates effective dates for licensing, tax levy, and related obligations.

Bill Text

We don't have the full text on file for this bill yet.

Read HS 2 for HB 168 w/ HA 1 on the official Delaware source →

Action History

  1. Signed

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 61 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (61)

61 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation housing
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Frequently asked questions

What does HS 2 for HB 168 w/ HA 1 do?
House Bill No. 168 creates a short-term rental lodging tax at the rate of 8% of the rent upon every occupancy of a short-term rental within the State. For purposes of collecting the lodging tax on short-term rentals, HB 168 creates an occupational license for a short-term rental listing service. It also authorizes New Castle and Sussex Counties to impose a lodging tax of no more than 3 percent on short-term rentals. House Substitute 2 to House Bill No. 168 is primarily different from House Bill No. 168 in that it decreases the tax rate on short-term rentals and uses different terms and definitions to identify the individuals responsible for collecting short-term rental taxes. Specifically, House Substitute 2 to House Bill No. 168 makes the following changes: (1) Requires accommodations intermediaries to obtain an occupational license and pay an annual licensing fee of $25.00; (2) Ensures that accommodations intermediaries are responsible for the collection and remittance of taxes under this Act and clarifies responsibilities for the collection and remittance of the tax; (3) Defines an accommodations intermediary; (4) Decreases the short-term rental tax rate from 8% to 4.5%; (5) Establishes the short-term rental tax in a new chapter within Title 30; (6) Clarifies that short-term rental taxes will be distributed as follows: 62.5% to the State General Fund; 12.5% to the Beach Preservation Fund of the Department of Natural Resources and Environmental Control; 12.5% to be designated in the proportion in which collected, to the duly established convention and visitors bureau in each county; and 12.5% to the Delaware Tourism Office; (7) Adds the Georgetown, Millsboro, Milton, Milford, and Western Sussex Chambers of Commerce to those organizations that determine the Sussex County Convention & Visitors Bureau; and (8) Updates effective dates for licensing, tax levy, and related obligations.
Who sponsors HS 2 for HB 168 w/ HA 1?
HS 2 for HB 168 w/ HA 1 is sponsored by Kimberly Williams (Democratic).
What is the current status of HS 2 for HB 168 w/ HA 1?
This bill has been enacted into law. Introduced October 02, 2024. Enacted.
Where can I track HS 2 for HB 168 w/ HA 1?
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