AN ACT TO AMEND THE NEWARK CITY CHARTER AUTHORIZING THE CITY OF NEWARK TO LEVY A TAX ON COLLEGES AND UNIVERSITIES WITHIN THE CITY OF NEWARK.

This Act amends the Newark Charter by authorizing the City of Newark to levy and collect a per student, per semester tax on Colleges and Universities that host in person classes which are located within the boundaries of the City of Newark. This tax applies to all colleges and universities including any organizations that are considered subdivisions of the State of Delaware or are otherwise tax exempt, including but not limited to the University of Delaware. It also limits the available payment methods to restrict the use of credit cards for the payment of the aforementioned tax.