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

30 Del. C. § 6103

Collection of tax

Official textdelcode.delaware.gov

The tax shall be collected by the operator from the occupant at the time of the payment of the rent for the occupancy.

Amendment history

58 Del. Laws, c. 288.

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In this title (40 sections)
  1. 30-5412 · Grantor to pay tax
  2. 30-5413 · Refunds [Repealed]
  3. 30-5414 · Tax lien
  4. 30-5415 · Distribution of tax receipts
  5. 30-5421 · Definitions
  6. 30-5422 · General
  7. 30-5423 · Delaware Land and Water Conservation Trust Fund
  8. 30-5424 · , 5425. Revenue bonds; Payment of tax receipts to…
  9. 30-5426 · Farmland Preservation Fund receipt transfer
  10. 30-5501 · Definitions
  11. 30-5502 · Imposition of tax; rate; adjustment of tariffs
  12. 30-5503 · Computation of tax
  13. 30-5504 · Payment of tax
  14. 30-5505 · Failure to file return or pay tax; interest and penalties…
  15. 30-5506 · Exemptions
  16. 30-5507 · Rebate of tax for certain qualified activities
  17. 30-5508 · Sourcing rules for mobile telecommunications services
  18. 30-5509 · , 5510. [Reserved.]
  19. 30-6101 · Definitions
  20. 30-6102 · Levy of tax and disposition of proceeds
  21. 30-6103 · Collection of tax
  22. 30-6104 · Payment of tax
  23. 30-6105-6109 · Failure to file or pay; assessments; notice of demand;…
  24. 30-6121 · Eligible organizations
  25. 30-6122 · Reporting and operating conditions
  26. 30-6123 · Period to establish [Repealed]
  27. 30-6201 · Definitions [For application of this section, see 84 Del.…
  28. 30-6202 · Levy of short-term rental lodging tax [For application of…
  29. 30-6203 · Collection of tax [For application of this section, see 84…
  30. 30-6204 · Remittance of tax [For application of this section, see 84…
  31. 30-6205 · Obligations of an accommodations intermediary [For…
  32. 30-6206 · Distribution of the tax [For application of this section, see…
  33. 30-6301 · Definitions
  34. 30-6302 · License required; issuance
  35. 30-6303 · Imposition of tax; “capital base” defined
  36. 30-6304 · Payment of tax
  37. 30-6305 · Exemption from occupational license taxes
  38. 30-6306 · Review of license fee; refund procedure; penalty; interest…
  39. 30-6401 · Definitions
  40. 30-6402 · Imposition of income tax on Headquarters Management…
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