Title 30 — State Taxes
40 chapters · 199 sections in this title.
30 Del. C. § 6201. Definitions [For application of this section, see 84 Del. Laws, c. 474, § 7].
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§ 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 …
30 Del. C. § 6202. Levy of short-term rental lodging tax [For application of this section, see 84 Del. Laws, c. 474, § 7].
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§ 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…
30 Del. C. § 6203. Collection of tax [For application of this section, see 84 Del. Laws, c. 474, § 7].
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§ 6203. Collection of tax [For application of this section, see 84 Del. Laws, c. 474, § 7]. Accommodations intermediaries are responsible for collecting and remitting the short-term rental tax under § 6202 of this title unless the accommodations intermediary has a contractual arr…
30 Del. C. § 6204. Remittance of tax [For application of this section, see 84 Del. Laws, c. 474, § 7].
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§ 6204. Remittance of tax [For application of this section, see 84 Del. Laws, c. 474, § 7]. The amount of the tax collected for each month shall be reported and paid over to the Department of Finance not later than the fifteenth day of the month following the month of collection …
30 Del. C. § 6205. Obligations of an accommodations intermediary [For application of this section, see 84 Del. Laws, c. 474, § 7].
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§ 6205. Obligations of an accommodations intermediary [For application of this section, see 84 Del. Laws, c. 474, § 7]. An accommodations intermediary must do all of the following: (1) Remit data required by the Division of Revenue in a format and manner prescribed by the Divisio…
30 Del. C. § 6206. Distribution of the tax [For application of this section, see 84 Del. Laws, c. 474, § 7].
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§ 6206. Distribution of the tax [For application of this section, see 84 Del. Laws, c. 474, § 7]. The tax shall be distributed as follows: 62.5% to the State General Fund; 12.5% to the Beach Preservation Fund of the Department of Natural Resources and Environmental Control; 12.5%…