§ 908. Lodging tax.
65 words·~1 min read·
/de/title-22/chapter-9-municipal-user-tax/908·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.