Delaware § 6202 Levy of short-term rental lodging tax [For application of this section, see 84 Del. Laws, c. 474, § 7]

Delaware Statutes

§ 6202 — Levy of short-term rental lodging tax [For application of this section, see 84 Del. Laws, c. 474, § 7]

Delaware § 6202

Title30

PartPublic Accommodation Taxes

Ch. 62Short-Term Rental Lodging Tax [For application of this chapter, see 84 Del. Laws, c. 474, § 7]

This text of Delaware § 6202 (Levy of short-term rental lodging tax [For application of this section, see 84 Del. Laws, c. 474, § 7]) 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, § 6202 (2026).

Text

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.

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