Delaware Statutes
§ 6202 — Levy of short-term rental lodging tax [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]
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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Delaware § 6202 (Levy of short-term rental lodging tax [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