---
type: "Bill"
title: "AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO COUNTIES."
description: "The Act allows the Kent County Levy Court to impose a lodging tax not greater than 3% in Kent County."
jurisdiction: "us/states/de"
legislature: "Delaware General Assembly"
session: "150"
identifier: "SB 178"
citation: "Delaware SB 178 (150)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Sean M. Lynn", "Trey Paradee"]
version_count: 1
action_count: 6
vote_count: 2
first_action: "2019-06-26"
last_action: "2019-07-17"
source: "openstates"
source_identifier: "ocd-bill/61d57d78-d714-472d-b898-0d973ddd3410"
source_url: "https://legis.delaware.gov/BillDetail?LegislationId=47855"
source_hash: "dd0c5254e6542f596b9180633f09288f39b789c1dad865c01af089f348b3945c"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-de"]
---

# Delaware SB 178 (150) — AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO COUNTIES.

The Act allows the Kent County Levy Court to impose a lodging tax not greater than 3% in Kent County.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=47855&legislationTypeId=6&docTypeId=2&legislationName=SS2)

## Votes

- SM — **37–2** (pass) · lower
- SM — **20–0** (pass) · upper

## Sponsors

- Sean M. Lynn — primary (person)
- Trey Paradee — primary (person)
- Andria L. Bennett — cosponsor (person)
- Bruce C. Ennis — cosponsor (person)
- Colin Bonini — cosponsor (person)
- Dave G. Lawson — cosponsor (person)
- David L. Wilson — cosponsor (person)
- David P. Sokola — cosponsor (person)
- Jeffrey N. Spiegelman — cosponsor (person)
- William Bush — cosponsor (person)
- William J. Carson — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-06-26** was introduced and adopted in lieu of SB 178 `introduction`
- **2019-06-26** Passed By Senate. Votes: 20 YES 1 ABSENT `passage`
- **2019-06-27** Assigned to Housing & Community Affairs Committee in House `introduction, referral-committee`
- **2019-06-30** Suspension of Rules in House
- **2019-06-30** Passed By House. Votes: 37 YES 2 NO `passage`
- **2019-07-17** Signed by Governor `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/61d57d78-d714-472d-b898-0d973ddd3410`. Confidence: reported (aggregated from official Delaware legislature records).