Section 8112 - Lodging tax(a) New Castle County 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 in a hotel, motel, or tourist home, as defined in § 6101 of Title 30, which is located within the unincorporated areas of the county.(b) [Repealed by 2020 Amendment.] (c) Sussex county 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 § 6101 of Title 30, which is located within the unincorporated areas of Sussex County. Any funds realized by Sussex County pursuant to this subsection shall be expended solely within Sussex County, for the capital and operating costs of beach nourishment, waterway dredging, economic development, tourism programs, recreational activities, and water quality and flood control projects. An amount not to exceed 5% of the funds realized from the tax may be used to pay the costs of administering projects funded under this subsection.(d) Rentals by the Department of Natural Resources and Environmental Control are exempt from the lodging tax established by this section.Amended by Laws 2019, ch. 227,s 1, eff. 2/10/2020.Amended by Laws 2019, ch. 104,s 1, eff. 7/17/2019.Amended by Laws 2019, ch. 102,s 1, eff. 7/17/2019.Added by Laws 2017, ch. 270,s 1, eff. 6/14/2018.