Delaware § 6104 Payment of tax

Delaware Statutes

§ 6104 — Payment of tax

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

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 on forms to be prescribed by the Department of Finance. Interest at the rate of 1 percent per month, or fraction thereof, shall be charged on payments made after the prescribed due date.

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