Title 30, State Taxes

§ 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 …

§ 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…

§ 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…

§ 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 …

§ 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…

§ 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%…

§ 6301. Definitions. As used in this chapter: (1) “Affiliated corporations” means 2 or more corporations which are members of a controlled group of corporations as defined in § 1563 of the Internal Revenue Code of 1954 [26 U.S.C. § 1563]. (2) “Affiliated finance company” means a …

§ 6302. License required; issuance. No corporation shall carry on business as an affiliated finance company after May 1, 1981, without an unexpired license issued by the Secretary of Finance authorizing the conduct of such business. The license shall be issued by the Secretary of…

§ 6303. Imposition of tax; “capital base” defined. (a) The tax payable by an affiliated finance company shall be in accordance with the following table: If the capital base is: The annual license fee shall be: $0 to $99,999,999.99 $10,000 $100,000,000 to $224,999,999.99 $15,000 $…

§ 6304. Payment of tax. The tax imposed by § 6303 of this title shall be due and payable in a single installment on or before April 30 of the calendar year with respect to which the license is issued or as soon thereafter as the corporation shall commence operations as an affilia…

§ 6305. Exemption from occupational license taxes. Notwithstanding this title, all affiliated finance companies being taxed in accordance with this chapter shall be exempt from any occupational license taxes imposed by Part III of this title.63 Del. Laws, c. 2, § 23;

§ 6306. Review of license fee; refund procedure; penalty; interest [Repealed]. Repealed by 68 Del. Laws, c. 187, § 22, effective Jan. 1, 1992.

§ 6401. Definitions. As used in this chapter and in §§ 2061 through 2063 of this title: (1) “Affiliated group” has the meaning provided by § 1504 of the Internal Revenue Code [26 U.S.C. § 1504], but including for this purpose: a. Foreign corporations that would otherwise not be i…

§ 6402. Imposition of income tax on Headquarters Management Corporations. Every Headquarters Management Corporation shall annually pay a tax in lieu of the taxes imposed under Chapter 19 of this title equal to the greater of: (1) Eight and seven tenths percent of its Headquarters…

§ 6403. Computation of Headquarters Management Corporation taxable income. (a) Except as modified in subsections (b) and (c) of this section, the Headquarters Management Corporation taxable income of a Headquarters Management Corporation for any income year means the amount of it…

§ 6404. Election and returns. (a) Election. — Every Headquarters Management Corporation desiring to be certified under this chapter shall file an election with its application for a Headquarters Management Corporation license. (b) Termination of election. — An election under this…

§ 6405. Payment of tax. The tax imposed by this chapter shall be payable as follows: (1) Calendar year corporations. — Twenty-five percent of the estimated tax liability for the current taxable year shall each be paid with the tentative return required to be filed on or before Ap…

§ 6406. Regulations. The Director of Revenue is authorized to promulgate rules, regulations and decisions not inconsistent with this chapter and require such facts and information to be reported as the Director deems necessary for its administration and enforcement and the certif…

§ 6407. Taxes of other states. (a) A Headquarters Management Corporation shall be credited with the amount of any income tax paid under this chapter on income upon which income tax (or tax computed upon or by reference to income) was also paid with respect to the taxable year to …

§ 6501. Definitions. As used in this chapter: (1) “A managed care company under contract to the Medicaid agency” means an entity that meets the definition of an MCO under 42 C.F.R. § 438.2 and has a contract with the Delaware Medicaid program. (2) “CMS” means the Centers for Medi…

§ 6502. Quality assessment. (a) Effective for assessment periods beginning on or after June 1, 2012, any nursing facility engaged in this State in providing nursing facility services with the exception of those exempted under subsection (d) of this section, shall be charged a qua…

§ 6503. Penalties. In addition to the penalties prescribed in Chapter 5 of this title, if any quality assessment is not paid when due, or a facility fails to timely prepare the prescribed return form, DHSS may: (1) Withhold any Medicaid payments to the delinquent nursing facility…