Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 6101
Definitions
As used in this chapter:
# (1)
“Hotel” means any person engaged in the business of operating a place where the public may, for a consideration, obtain sleeping accommodations and meals and which has at least 6 permanent bedrooms for the use of guests, excluding, however, any charitable, educational or religious institution, summer camp for children, hospital or nursing home.
# (2)
“Motel” means any person engaged in the business of furnishing, for a consideration, transient guests with sleeping accommodations, bath and toilet facilities, linen service and a place to park an automobile.
# (3)
“Occupancy” means the use or possession or the right to the use or possession by any person other than a permanent resident of any room or rooms in a hotel, motel or tourist home for any purpose or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room or rooms.
# (4)
“Occupant” means any person other than a permanent resident who for a consideration, uses, possesses or has a right to use or possess any room or rooms in a hotel, motel or tourist home under any lease, concession, permit, right of access, license or agreement.
# (5)
“Operator” means any person operating a hotel, motel or tourist home.
# (6)
“Permanent resident” means any occupant who has occupied or has the right to occupancy of any room or rooms in a hotel, motel or tourist home for at least 5 consecutive months.
# (7)
“Rent” means the consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash credits and property or services of any kind or nature and also any amount for which the occupant is liable for the occupancy without any deduction therefrom whatsoever.
# (8)
“Tourist home” means any person who operates a place where tourists or transient guests, for a consideration, may obtain sleeping accommodations and which has at least 5 permanent bedrooms for the use of tourists or transient guests, but which does not have cooking facilities for the use of tourists or transient guests.
Amendment history
58 Del. Laws, c. 288; 63 Del. Laws, c. 68, § 1
Source: view the official text
In this title (40 sections)
- 30-5410 · Unlawful acts; penalty
- 30-5411 · Failure to pay tax; determination; redetermination; review;…
- 30-5412 · Grantor to pay tax
- 30-5413 · Refunds [Repealed]
- 30-5414 · Tax lien
- 30-5415 · Distribution of tax receipts
- 30-5421 · Definitions
- 30-5422 · General
- 30-5423 · Delaware Land and Water Conservation Trust Fund
- 30-5424 · , 5425. Revenue bonds; Payment of tax receipts to…
- 30-5426 · Farmland Preservation Fund receipt transfer
- 30-5501 · Definitions
- 30-5502 · Imposition of tax; rate; adjustment of tariffs
- 30-5503 · Computation of tax
- 30-5504 · Payment of tax
- 30-5505 · Failure to file return or pay tax; interest and penalties…
- 30-5506 · Exemptions
- 30-5507 · Rebate of tax for certain qualified activities
- 30-5508 · Sourcing rules for mobile telecommunications services
- 30-5509 · , 5510. [Reserved.]
- 30-6101 · Definitions
- 30-6102 · Levy of tax and disposition of proceeds
- 30-6103 · Collection of tax
- 30-6104 · Payment of tax
- 30-6105-6109 · Failure to file or pay; assessments; notice of demand;…
- 30-6121 · Eligible organizations
- 30-6122 · Reporting and operating conditions
- 30-6123 · Period to establish [Repealed]
- 30-6201 · Definitions [For application of this section, see 84 Del.…
- 30-6202 · Levy of short-term rental lodging tax [For application of…
- 30-6203 · Collection of tax [For application of this section, see 84…
- 30-6204 · Remittance of tax [For application of this section, see 84…
- 30-6205 · Obligations of an accommodations intermediary [For…
- 30-6206 · Distribution of the tax [For application of this section, see…
- 30-6301 · Definitions
- 30-6302 · License required; issuance
- 30-6303 · Imposition of tax; “capital base” defined
- 30-6304 · Payment of tax
- 30-6305 · Exemption from occupational license taxes
- 30-6306 · Review of license fee; refund procedure; penalty; interest…