AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO SHORT-TERM RENTAL LODGING TAX.

HB 474 amends Delaware law to require online platforms that book short-term rentals to collect the local lodging tax on behalf of municipalities. This change directly affects intermediaries, such as vacation rental websites, by making them responsible for gathering the tax from guests rather than the property owners. The bill aims to streamline tax collection by shifting the duty from individual hosts to the companies facilitating the bookings.