SB 238 w/ SA 1

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.

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