---
type: "Bill"
title: "AN ACT TO AMEND TITLES 9 AND 30 OF THE DELAWARE CODE RELATING TO LODGING TAX."
description: "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."
jurisdiction: "us/states/de"
legislature: "Delaware General Assembly"
session: "152"
identifier: "HB 168"
citation: "Delaware HB 168 (152)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Kimberly Williams", "Spiros Mantzavinos"]
version_count: 2
action_count: 9
vote_count: 2
first_action: "2024-06-24"
last_action: "2024-09-30"
source: "openstates"
source_identifier: "ocd-bill/f6a7502c-938f-474d-aa2f-137e435a6f93"
source_url: "https://legis.delaware.gov/BillDetail?LegislationId=141646"
source_hash: "d434fbb5f07b245d9eec58faa82180fe2da4e4b5bc19eca3790d7a28b68a1859"
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 HB 168 (152) — AN ACT TO AMEND TITLES 9 AND 30 OF THE DELAWARE CODE RELATING TO LODGING TAX.

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.

## 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=141646&legislationTypeId=6&docTypeId=2&legislationName=HS2forHB168)
2. **HA 1 to HS 2 for HB 168** (committee substitute) — [source](http://legis.delaware.gov/json/BillDetail/GeneratePdfDocument?legislationId=141656&legislationTypeId=5&docTypeId=2)

## Votes

- 3/5 — **32–8** (pass) · lower
- 3/5 — **16–5** (pass) · upper

## Sponsors

- Kimberly Williams — primary (person)
- Spiros Mantzavinos — primary (person)

## Timeline

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

- **2024-06-24** was introduced and adopted in lieu of HB 168 `introduction`
- **2024-06-25** Amendment HA 1 to HS 2 - Introduced and Placed With Bill `amendment-introduction`
- **2024-06-25** Amendment HA 1 to HS 2 - Passed In House by Voice Vote `amendment-passage`
- **2024-06-25** Vote type changed from Simple Majority (SM) to 3/5 Majority by amendment
- **2024-06-25** Passed By House. Votes: 32 YES 8 NO 1 NOT VOTING `passage`
- **2024-06-25** Assigned to Executive Committee in Senate `introduction, referral-committee`
- **2024-06-26** Reported Out of Committee (Executive) in Senate with 5 On Its Merits `committee-passage`
- **2024-06-27** Passed By Senate. Votes: 16 YES 5 NO `passage`
- **2024-09-30** 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/f6a7502c-938f-474d-aa2f-137e435a6f93`. Confidence: reported (aggregated from official Delaware legislature records).