§ 6202. Levy of short-term rental lodging tax [For application of this section, see 84 Del. Laws, c. 474, § 7]. 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.84 Del. Laws, c. 474, § 2;
Levy of short-term rental lodging tax [For application of this section, see 84 Del. Laws, c. 474, § 7].
30 Del. C. § 6202., under Short-Term Rental Lodging Tax [For application of this chapter, see 84 Del. Laws, c. 474, § 7].
30 Del. C. § 6202.