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

Newark can tax colleges per student

The law lets Newark tax colleges and universities located in the city that hold in-person classes there. This includes tax-exempt schools and Delaware state agencies or subdivisions. The cap is $50 per student for each fall semester and each spring semester, before allowed inflation adjustments. It covers full- and part-time undergraduate and postgraduate students taking classes within Newark. Beginning January 1, 2026, Newark can raise the amount no more than once every 12 months. Each increase cannot exceed the prior 12-month percentage increase in the regional Consumer Price Index for All Urban Consumers, or its successor. Schools owe the tax; any added tuition or fees depend on whether they pass the cost to students. Payments must use the Automated Clearing House bank-transfer network or another City Manager-approved method, not credit cards.