Delaware HB34 authorizes the City of Newark to levy a tax on colleges and universities within the city.
Delaware HB34 amends the Charter of the City of Newark to authorize the city to levy a tax on colleges and universities within its boundaries. The tax is set at up to $50 per student for each fall and spring semester, applicable to all students enrolled in in-person classes within the city. This tax applies to all colleges and universities, including those that are tax-exempt or state-affiliated. The annual tax amount will be adjusted using the Consumer Price Index for all Urban Consumers (Philadelphia-Camden-Wilmington, not seasonally adjusted) starting January 1, 2026.
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