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

30 Del. C. § 6202

Levy of short-term rental lodging tax [For application of this section, see 84 Del. Laws, c. 474, § 7]

Official textdelcode.delaware.gov

There is imposed and assessed a short-term rental lodging tax at the rate of 4.5% of the rent upon every occupancy of a short-term rental within this State.

Amendment history

84 Del. Laws, c. 474, § 2

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In this title (40 sections)
  1. 30-5424 · , 5425. Revenue bonds; Payment of tax receipts to…
  2. 30-5426 · Farmland Preservation Fund receipt transfer
  3. 30-5501 · Definitions
  4. 30-5502 · Imposition of tax; rate; adjustment of tariffs
  5. 30-5503 · Computation of tax
  6. 30-5504 · Payment of tax
  7. 30-5505 · Failure to file return or pay tax; interest and penalties…
  8. 30-5506 · Exemptions
  9. 30-5507 · Rebate of tax for certain qualified activities
  10. 30-5508 · Sourcing rules for mobile telecommunications services
  11. 30-5509 · , 5510. [Reserved.]
  12. 30-6101 · Definitions
  13. 30-6102 · Levy of tax and disposition of proceeds
  14. 30-6103 · Collection of tax
  15. 30-6104 · Payment of tax
  16. 30-6105-6109 · Failure to file or pay; assessments; notice of demand;…
  17. 30-6121 · Eligible organizations
  18. 30-6122 · Reporting and operating conditions
  19. 30-6123 · Period to establish [Repealed]
  20. 30-6201 · Definitions [For application of this section, see 84 Del.…
  21. 30-6202 · Levy of short-term rental lodging tax [For application of…
  22. 30-6203 · Collection of tax [For application of this section, see 84…
  23. 30-6204 · Remittance of tax [For application of this section, see 84…
  24. 30-6205 · Obligations of an accommodations intermediary [For…
  25. 30-6206 · Distribution of the tax [For application of this section, see…
  26. 30-6301 · Definitions
  27. 30-6302 · License required; issuance
  28. 30-6303 · Imposition of tax; “capital base” defined
  29. 30-6304 · Payment of tax
  30. 30-6305 · Exemption from occupational license taxes
  31. 30-6306 · Review of license fee; refund procedure; penalty; interest…
  32. 30-6401 · Definitions
  33. 30-6402 · Imposition of income tax on Headquarters Management…
  34. 30-6403 · Computation of Headquarters Management Corporation taxable…
  35. 30-6404 · Election and returns
  36. 30-6405 · Payment of tax
  37. 30-6406 · Regulations
  38. 30-6407 · Taxes of other states
  39. 30-6501 · Definitions
  40. 30-6502 · Quality assessment
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