Secs. 4-322—4-340. - Reserved.
Any municipality with a population greater than 50,000 may impose, by duly enacted ordinance, a local lodging tax of no more than three (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 30 Del. C., § 6101, which is located within the boundaries of the municipality.
(H.B. No. 305, § 1, 7-8-03)