DELAWARE STATE SENATE

151st GENERAL ASSEMBLY

SENATE BILL NO. 238

AN ACT TO AMEND THE CHARTER OF THE CITY OF DELAWARE CITY RELATING TO REVENUE.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Two-thirds of all members elected to each house thereof concurring therein):

Section 1. Amend § 6-06 of the Charter of the City of Delaware City by making deletions as shown by strike through and insertions as shown by underline as follows:

§ 6-06. Power to Raise Revenue.

G. The Mayor and Council shall have the right to impose a tax of no more than 3% of the gross rental income, in addition to any amount imposed by law, for any lot operating a park for recreational vehicles, load or truck campers, camping trailers, travel trailers, trailers, or motorhomes, which is located within the boundaries of the City of Delaware City.

H. The Mayor and Council shall have the right to impose a tax on rents or lease payments from apartments and other leased premises that are not subject to City property taxes of no more than 3% of the income, in addition to any amount imposed by law, which is located within the boundaries of the City of Delaware City.

SYNOPSIS

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.

The Act further amends the Delaware City Charter to provide that the Mayor and Council may impose a tax, of no more than 3%, on rents or lease payments from apartments and other leased premises that are not subject to City property taxes and that are located within the boundaries of the city.

Author: Senator Poore