a43f31b272
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
69 lines
3.5 KiB
Markdown
69 lines
3.5 KiB
Markdown
---
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type: "Bill"
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title: "AN ACT TO AMEND TITLES 9 AND 30 OF THE DELAWARE CODE RELATING TO LODGING TAX."
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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."
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jurisdiction: "us/states/de"
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legislature: "Delaware General Assembly"
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session: "152"
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identifier: "HB 168"
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citation: "Delaware HB 168 (152)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Kimberly Williams", "Spiros Mantzavinos"]
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version_count: 2
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action_count: 9
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vote_count: 2
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first_action: "2024-06-24"
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last_action: "2024-09-30"
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source: "openstates"
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source_identifier: "ocd-bill/f6a7502c-938f-474d-aa2f-137e435a6f93"
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source_url: "https://legis.delaware.gov/BillDetail?LegislationId=141646"
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source_hash: "d434fbb5f07b245d9eec58faa82180fe2da4e4b5bc19eca3790d7a28b68a1859"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-de"]
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---
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# Delaware HB 168 (152) — AN ACT TO AMEND TITLES 9 AND 30 OF THE DELAWARE CODE RELATING TO LODGING TAX.
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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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Bill Text** (committee substitute) — [source](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=141646&legislationTypeId=6&docTypeId=2&legislationName=HS2forHB168)
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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)
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## Votes
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- 3/5 — **32–8** (pass) · lower
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- 3/5 — **16–5** (pass) · upper
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## Sponsors
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- Kimberly Williams — primary (person)
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- Spiros Mantzavinos — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2024-06-24** was introduced and adopted in lieu of HB 168 `introduction`
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- **2024-06-25** Amendment HA 1 to HS 2 - Introduced and Placed With Bill `amendment-introduction`
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- **2024-06-25** Amendment HA 1 to HS 2 - Passed In House by Voice Vote `amendment-passage`
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- **2024-06-25** Vote type changed from Simple Majority (SM) to 3/5 Majority by amendment
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- **2024-06-25** Passed By House. Votes: 32 YES 8 NO 1 NOT VOTING `passage`
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- **2024-06-25** Assigned to Executive Committee in Senate `introduction, referral-committee`
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- **2024-06-26** Reported Out of Committee (Executive) in Senate with 5 On Its Merits `committee-passage`
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- **2024-06-27** Passed By Senate. Votes: 16 YES 5 NO `passage`
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- **2024-09-30** Signed by Governor `executive-signature`
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## Source
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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).
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