Lodging Tax

On November 1, 2021, the Town of Smyrna adopted Ordinance 013-21, which amends the Town Code, establishing a lodging tax. This implements a 3% accommodation tax on motels, hotels, and tourist homes. This tax will go into effect on July 1, 2022.

Town of Smyrna's Lodging Tax Ordinance document
Town of Smyrna's Lodging Tax Ordinance

On April 28, 2021, House Bill (HB) 124 was introduced to the Delaware General Assembly. It was signed by Governor Carney on September 10, 2021.

The Town of Smyrna's Lodging Tax piggybacks the State of Delaware's Public Accomodation Tax. As such, we incorporate the same definitions and exemptions. For information about the State of Delaware's Public Accommodations Tax, click the link below.

State of Delaware's Public Accommodations Tax, section 4.2.50.

Monthly Lodging Tax Payment Voucher

Lodging Tax Payment Voucher (PDF)