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Delaware Code (Titles 8, 9, 25, 30)

30 Del. C. § 6102

Levy of tax and disposition of proceeds

Official textdelcode.delaware.gov

# (a)

There is imposed and assessed an excise tax at the rate of 8% of the rent upon every occupancy of a room or rooms in a hotel, motel or tourist home within this State.

# (b)

The proceeds of this tax shall be distributed as follows: 5% to the State General Fund, 1% to the Beach Preservation Program of the Department of Natural Resources and Environmental Control of the State, 1% annually shall be designated in the proportion in which collected, to the duly established convention and visitors bureau in each county and 1% to the Delaware Tourism Office.

Amendment history

58 Del. Laws, c. 288; 67 Del. Laws, c. 138, § 1; 72 Del. Laws, c. 395, § 76

Source: view the official text

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In this title (40 sections)
  1. 30-5411 · Failure to pay tax; determination; redetermination; review;…
  2. 30-5412 · Grantor to pay tax
  3. 30-5413 · Refunds [Repealed]
  4. 30-5414 · Tax lien
  5. 30-5415 · Distribution of tax receipts
  6. 30-5421 · Definitions
  7. 30-5422 · General
  8. 30-5423 · Delaware Land and Water Conservation Trust Fund
  9. 30-5424 · , 5425. Revenue bonds; Payment of tax receipts to…
  10. 30-5426 · Farmland Preservation Fund receipt transfer
  11. 30-5501 · Definitions
  12. 30-5502 · Imposition of tax; rate; adjustment of tariffs
  13. 30-5503 · Computation of tax
  14. 30-5504 · Payment of tax
  15. 30-5505 · Failure to file return or pay tax; interest and penalties…
  16. 30-5506 · Exemptions
  17. 30-5507 · Rebate of tax for certain qualified activities
  18. 30-5508 · Sourcing rules for mobile telecommunications services
  19. 30-5509 · , 5510. [Reserved.]
  20. 30-6101 · Definitions
  21. 30-6102 · Levy of tax and disposition of proceeds
  22. 30-6103 · Collection of tax
  23. 30-6104 · Payment of tax
  24. 30-6105-6109 · Failure to file or pay; assessments; notice of demand;…
  25. 30-6121 · Eligible organizations
  26. 30-6122 · Reporting and operating conditions
  27. 30-6123 · Period to establish [Repealed]
  28. 30-6201 · Definitions [For application of this section, see 84 Del.…
  29. 30-6202 · Levy of short-term rental lodging tax [For application of…
  30. 30-6203 · Collection of tax [For application of this section, see 84…
  31. 30-6204 · Remittance of tax [For application of this section, see 84…
  32. 30-6205 · Obligations of an accommodations intermediary [For…
  33. 30-6206 · Distribution of the tax [For application of this section, see…
  34. 30-6301 · Definitions
  35. 30-6302 · License required; issuance
  36. 30-6303 · Imposition of tax; “capital base” defined
  37. 30-6304 · Payment of tax
  38. 30-6305 · Exemption from occupational license taxes
  39. 30-6306 · Review of license fee; refund procedure; penalty; interest…
  40. 30-6401 · Definitions
Full table of contents →