Home/Delaware/Statutes/Title: 30/Part: Public Accommodation Taxes/Ch. 61: LODGING TAX/Subch.: Lodging Tax Collection/§ 6103
Delaware Statutes

§ 6103 — Collection of tax

Delaware § 6103
JurisdictionDelaware
Title30
PartPublic Accommodation Taxes
Ch. 61LODGING TAX
Subch.Lodging Tax Collection

This text of Delaware § 6103 (Collection of tax) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Del. Code tit. 30, § 6103 (2026).

Text

The tax shall be collected by the operator from the occupant at the time of the payment of the rent for the occupancy.

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Legislative History

30 Del. C. 1953, § 6103; 58 Del. Laws, c. 288.

Nearby Sections

6
§ 6101
Definitions
§ 6102
Levy of tax and disposition of proceeds
§ 6103
Collection of tax
§ 6104
Payment of tax
§ 6121
Eligible organizations
§ 6122
Reporting and operating conditions
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Bluebook (online)
Delaware § 6103, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/6103.