§ 908. Lodging tax.
§ 908. Lodging tax. 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 […]
§ 907. Event tax.
§ 907. Event tax. (a) Any municipality with a population greater than 50,000 may impose, by duly enacted ordinance, a surcharge of up to $2.50 on any admission fee of more than $10 that is charged for admission to any sporting, cultural, amusement, athletic, recreational or other entertainment event that is held within the boundaries […]
§ 901. Authority to levy, assess and collect tax; deduction by employers.
§ 901. Authority to levy, assess and collect tax; deduction by employers. Any municipality of this State with a population in excess of 50,000 persons is hereby authorized to levy, assess and collect a tax for general revenue purposes on earned income of its residents and on any income earned within the city by persons […]
§ 902. Limitations.
§ 902. Limitations. Any tax assessed within this tax shall not exceed 1.25 percent of the income of residents of such city per annum and 1.25 percent of the income of nonresidents earned within the city per annum. 22 Del. C. 1953, § 902; 57 Del. Laws, c. 11; 58 Del. Laws, c. 14; 59 […]
§ 903. Income; definition.
§ 903. Income; definition. “Income” means the total income from whatever source earned by any resident of such city and the total income earned within such city by any nonresident of the city. 22 Del. C. 1953, § 903; 57 Del. Laws, c. 11; 58 Del. Laws, c. 14.;
§ 905. Enforcement in Superior Court.
§ 905. Enforcement in Superior Court. Any such municipality which adopts this chapter is, in addition to all other means of enforcement available, authorized to bring suit in the Superior Court of the county in which such city is located. 22 Del. C. 1953, § 905; 57 Del. Laws, c. 11; 58 Del. Laws, c. […]
§ 906. Taxes due under tax adopted prior to March 30, 1971.
§ 906. Taxes due under tax adopted prior to March 30, 1971. Taxes due under any municipal user tax adopted prior to March 30, 1971, shall continue to be collected and enforced and shall not be abated. 22 Del. C. 1953, § 906; 58 Del. Laws, c. 14.;