Delaware Statutes

§ 6101 — Definitions

Delaware·Title 30·Part Public Accommodation Taxes·Ch. 61 LODGING TAX·Subch. Lodging Tax Collection

As used in this chapter:

(1)“Hotel” means any person engaged in the business of operating a place where the public may, for a consideration, obtain sleeping accommodations and meals and which has at least 6 permanent bedrooms for the use of guests, excluding, however, any charitable, educational or religious institution, summer camp for children, hospital or nursing home.
(2)“Motel” means any person engaged in the business of furnishing, for a consideration, transient guests with sleeping accommodations, bath and toilet facilities, linen service and a place to park an automobile.
(3)“Occupancy” means the use or possession or the right to the use or possession by any person other than a permanent resident of any room or rooms in a hotel, motel or tourist home for any purpose or the ri

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Legislative History

30 Del. C. 1953, § 6101; 58 Del. Laws, c. 288 ; 63 Del. Laws, c. 68, § 1

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