Lodging Tax

On May 29, 2018, the City of Newark adopted Resolution No. 18-n, which respectfully requested the Delaware General Assembly to amend the municipal Charter of the City of Newark to implement an accommodation tax for hotel, motel, and tourist homes. The Lodging Tax provides a more equitable means to recover the cost of services from tourism and not pass along these costs to local residents.  https://newarkde.gov/DocumentCenter/View/10554/6C?bidId=

On June 19, 2018 the Delaware General Assembly enacted House Bill No. 435, which authorized the City of Newark to adopt a 3% tax on public accommodations. On July 1, 2018, Governor Carney signed HB435 into law.

The City of Newark’s Lodging Tax “piggybacks” on the State of Delaware’s Public Accommodations Tax. As such, Newark’s Lodging Tax incorporates the State Public Accommodations Tax’s definitions and exemptions. For information about the State of Delaware’s Public Accommodations Tax, click the following link which provides background on the State tax’s key provisions:

State of Delaware Public Accommodations Tax Information

Monthly Payment Voucher

Lodging Tax Payment Voucher