[Adopted 8-6-2018 by Ord.
No. 18-07-01]
A.
A tax is hereby imposed of 3% of the cost 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 are located within the boundaries of the Town of Middletown.
B.
The tax collected pursuant to this article is imposed on the occupant
of the room and shall be collected and remitted monthly by the operator
of the hotel, motel or tourist home to the Town of Middletown within
20 days after the end of the calendar month.
C.
No lodging tax pursuant to this article shall be imposed for reservations
or contracts for lodging executed or completed before the effective
date of this article.
