Delaware Statutes
§ 6201 — Definitions [For application of this section, see 84 Del. Laws, c. 474, § 7]
Delaware·Title 30·Part Public Accommodation Taxes·Ch. 62 Short-Term Rental Lodging Tax [For application of this chapter, 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 in money or otherwise. “Rent” does not include the following:
a. Municipal taxes, if any.
b. Linen rental fees.
c. Cleaning fees.
d. Insurance fees.
e. Security deposits.
f. Other add-on fees not usually considered part of the rent.
g. Money received from a month-to-month holdover lease.
(3)“Short-term rental” means a house, duplex, multi-plex, apartment, condominium, houseboat, trailer, or other residential dwelling unit where a tourist or transient guest, for consideration, rents sleeping or living accommodations for no more than 31 consecutive nights. “Short-term rental” does not inclu
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Delaware § 6201 (Definitions [For application of this section, see 84 Del. Laws, c. 474, § 7]) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
84 Del. Laws, c. 474, § 2