---
type: "Bill"
title: "AN ACT TO AMEND THE CHARTER OF THE CITY OF DELAWARE CITY RELATING TO REVENUE."
description: "This Act amends the Delaware City Charter to provide that the Mayor and Council may impose a 3% tax on gross rental income for any lot operating a park for recreational vehicles, load or truck campers, camping trailers, travel trailers, trailers, or motorhomes, located within the boundaries of the city."
jurisdiction: "us/states/de"
legislature: "Delaware General Assembly"
session: "151"
identifier: "SB 238"
citation: "Delaware SB 238 (151)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Nicole Poore", "Valerie Longhurst"]
version_count: 2
action_count: 9
vote_count: 2
first_action: "2022-03-03"
last_action: "2022-04-28"
source: "openstates"
source_identifier: "ocd-bill/0c92b3c5-6ee8-4eb3-b106-bbc6f24c6ea3"
source_url: "https://legis.delaware.gov/BillDetail?LegislationId=79183"
source_hash: "fb365d76cf9308279519e6d8031be2c6ac0e71557a98bc95890e520d40f18a10"
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 238 (151) — AN ACT TO AMEND THE CHARTER OF THE CITY OF DELAWARE CITY RELATING TO REVENUE.

This Act amends the Delaware City Charter to provide that the Mayor and Council may impose a 3% tax on gross rental income for any lot operating a park for recreational vehicles, load or truck campers, camping trailers, travel trailers, trailers, or motorhomes, located within the boundaries of the city.

## 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=79183&legislationTypeId=1&docTypeId=2&legislationName=SB238)
2. **SA 1 to SB 238** (committee substitute) — [source](http://legis.delaware.gov/json/BillDetail/GeneratePdfDocument?legislationId=79201&legislationTypeId=5&docTypeId=2)

## Votes

- 2/3 — **21–0** (pass) · upper
- 2/3 — **38–0** (pass) · lower

## Sponsors

- Nicole Poore — primary (person)
- Valerie Longhurst — primary (person)

## Timeline

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

- **2022-03-03** Introduced and Assigned to Elections & Government Affairs Committee in Senate `introduction, referral-committee`
- **2022-03-09** Amendment SA 1 to SB 238 - Introduced and Placed With Bill `amendment-introduction`
- **2022-03-09** Reported Out of Committee (Elections & Government Affairs) in Senate with 2 Favorable, 3 On Its Merits `committee-passage, committee-passage-favorable`
- **2022-03-15** Amendment SA 1 to SB 238 - Passed By Senate. Votes: 21 YES `amendment-passage`
- **2022-03-15** Passed By Senate. Votes: 21 YES `passage`
- **2022-03-16** Assigned to Administration Committee in House `introduction, referral-committee`
- **2022-03-23** Reported Out of Committee (Administration) in House with 4 Favorable, 1 On Its Merits `committee-passage, committee-passage-favorable`
- **2022-04-05** Passed By House. Votes: 38 YES 3 ABSENT `passage`
- **2022-04-28** 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/0c92b3c5-6ee8-4eb3-b106-bbc6f24c6ea3`. Confidence: reported (aggregated from official Delaware legislature records).