republic-os/legislation/us/states/de/152/hb-168.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	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.	us/states/de	Delaware General Assembly	152	HB 168	Delaware HB 168 (152)	bill		enacted	Kimberly Williams Spiros Mantzavinos	2	9	2	2024-06-24	2024-09-30	openstates	ocd-bill/f6a7502c-938f-474d-aa2f-137e435a6f93	https://legis.delaware.gov/BillDetail?LegislationId=141646	d434fbb5f07b245d9eec58faa82180fe2da4e4b5bc19eca3790d7a28b68a1859	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	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
2. HA 1 to HS 2 for HB 168 (committee substitute) — source

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; origin ocd-bill/f6a7502c-938f-474d-aa2f-137e435a6f93. Confidence: reported (aggregated from official Delaware legislature records).