Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 6201
Definitions [For application of this section, see 84 Del. Laws, c. 474, § 7]
As used in this chapter:
# (1)
“Accommodations intermediary” means as defined in § 2301 of this title.
# (2)
“Rent” means the consideration received for occupancy, valued in money, whether received in money or otherwise. “Rent” does not include the following:
a. Municipal taxes, if any.
b. Linen rental fees.
c. Cleaning fees.
d. Insurance fees.
e. Security deposits.
f. Other add-on fees not usually considered part of the rent.
g. Money received from a month-to-month holdover lease.
# (3)
“Short-term rental” means a house, duplex, multi-plex, apartment, condominium, houseboat, trailer, or other residential dwelling unit where a tourist or transient guest, for consideration, rents sleeping or living accommodations for no more than 31 consecutive nights. “Short-term rental” does not include the following:
a. Hotels, motels, and tourist homes as defined under § 2301 of this title.
b. Rooms, groups of rooms, or other spaces used for assembly.
c. Dormitories or other residential facilities of educational or vocational institutions.
d. Healthcare facilities licensed by the State.
e. Campsites, cabins, or similar facilities in campgrounds.
f. Overnight camps for adults or children.
g. A rental arranged directly by the property owner, on a casual and isolated basis, that meets all the following qualifications:
# 1.
The rent is substantially below market rates.
# 2.
The property is used as a rental for no more than 10 nights in aggregate per calendar year.
Amendment history
84 Del. Laws, c. 474, § 2
Source: view the official text
In this title (40 sections)
- 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…
- 30-6401 · Definitions
- 30-6402 · Imposition of income tax on Headquarters Management…
- 30-6403 · Computation of Headquarters Management Corporation taxable…
- 30-6404 · Election and returns
- 30-6405 · Payment of tax
- 30-6406 · Regulations
- 30-6407 · Taxes of other states
- 30-6501 · Definitions