On March 13, 2018, New Castle County Council adopted Resolution No. 18-046, which urged the Delaware General Assembly to amend the Delaware Code to enable New Castle County to implement an accommodation tax for hotel, motel, and tourist home stays to defray a small portion of the cost of providing county services to visitors.
On June 7, 2018, the Delaware General Assembly enacted House Bill No. 377, which authorized New Castle County to adopt a 3% tax on public accommodations. On June 14, 2018, Governor John Carney signed HB 377 into law.