{"data":{"id":"us-de/22-del.-c.-908","jurisdiction":"us-de","citation":"22 Del. C. § 908","heading":"Lodging tax.","body":"Any municipality with a population greater than 50,000 may impose, by duly enacted ordinance, a local lodging tax of no more than 3 percent of the rent, in addition to the amount imposed by the State, for any room or rooms in a hotel, motel or tourist home, as defined in § 6101 of Title 30, which is located within the boundaries of the municipality.","path":["Title 22. Municipalities","CHAPTER 9. Municipal User Tax"],"source_url":"https://delcode.delaware.gov/title22/c009/index.html#908","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:27Z","sha256":"04ad1e5ae6e1330393a82beb890b13e0283632f4808d8860ff949f597e48c627","source_id":"us-de","stale":true,"prev":"us-de/22-del.-c.-907","next":"us-de/22-del.-c.-1001"},"notice":"GroundRules: Original legal text. Not legal advice."}